283.A company (other than a wholly owned subsidiary of a company incorporated in Great Britain) which makes political donations or incurs EU political expenditure exceeding, in aggregate, £200 in the financial year to which the directors’ report relates is required to make the disclosures described below in the directors’ report.  Where the company is a holding company, its directors’ report should include, separately identified by reference to each subsidiary, the donations made and expenditure incurred by that subsidiary.
284.The content of the disclosure is as follows:-
Commentary on Sections Part IX : Political donations and expenditure by companies Donations and expenditure within the UK/EU area