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Section 365

CA 2006
Companies Act 2006 · United Kingdom

In this Part “political expenditure”, in relation to a company, means expenditure incurred by the company on— the preparation, publication or dissemination of advertising or other promotional or publicity material— that, at the time of publication or dissemination, is capable of being reasonably regarded as intended to affect public support for a political party or other political organisation, or an independent election candidate, or of whatever nature, and however published or otherwise disseminated, activities on the part of the company that are capable of being reasonably regarded as intended— to affect public support for a political party or other political organisation, or an independent election candidate, or to influence voters in relation to any national or regional referendum held under the law of the United Kingdom. For the purposes of this Part a political donation does not count as political expenditure.

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Source: legislation.gov.uk · retrieved 2026-09-04