285.In relation to the “rest of the world” disclosure regime, a company (other than a wholly owned subsidiary of company incorporated in Great Britain) is required to disclose only a single aggregate figure covering monetary donations or contributions made to any political party which carry on activities wholly outside the UK or any other EU member state. Where the company is a holding company the single aggregate figure is to include contributions both by the holding company itself and by any of its subsidiaries wherever incorporated. There is no threshold in relation to the “rest of the world” disclosure requirement.
Commentary on Sections Part IX : Political donations and expenditure by companies Monetary donations or contributions to political parties in the rest of the world