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Section 10 of the Political Parties and Elections Act 2009 made changes to the Political Parties, Elections and Referendums Act 2000 which had the effect of ensuring that donations made to political parties and individuals would not be valid if the donor was not domiciled in the UK for tax purposes. This is in addition to the existing requirement that donors appear in the electoral register.

This section was inserted in the legislation as a backbench amendment in the House of Lords, against Government opposition. The provision has yet to come into force, as a commencement order is required to bring the section into effect, and that order has not been laid before Parliament. The Times reported on 21 September 2012 that commencement was not imminent, since the provision was being considered in the context of all party talks on the funding of political parties.


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