# The Building Societies (Accounts and Related Provisions) Regulations 1987, Paragraph 4


(1) The following applies if the society or any relevant subsidiary of the society has in the financial year given money for political purposes or charitable purposes or both.
(2) If the money given exceeded £200 in amount, there shall be contained in the directors' report for the year—
(a) in the case of each of the purposes for which the money has been given, a statement of the amount of money given for that purpose, and
(b) in the case of political purposes for which money has been given, the following particulars (so far as is applicable):
(i) the name of each person to whom money has been given for those purposes exceeding £200 in amount and the amount of money given; and
(ii) if money exceeding £200 in amount has been given by way of donation or subscription to a political party, the identity of the party and the amount of money given.
(3) For the purposes of this paragraph a society or a relevant subsidiary is to be treated as giving money for political purposes if, directly or indirectly—
(a) it gives a donation or subscription to a political party of the United Kingdom or any part of it, or
(b) it gives a donation or subscription to a person who, to the society’s knowledge (or, as the case may be, that of the relevant subsidiary), is carrying on, or proposing to carry on, any activities which can, at the time at which the donation or subscription was given, reasonably be regarded as likely to affect public support for such a political party as is mentioned above.
(4) For the purposes of this paragraph money given for charitable purposes to a person who, when it was given, was ordinarily resident outside the United Kingdom shall be left out of account.
(5) In this paragraph, “charitable purposes” means purposes which are exclusively charitable; and, as respects Scotland, “charitable” is to be construed as if it were contained in the Income Tax Acts.

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Source: https://www.legislation.gov.uk/uksi/1987/2072/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/building-societies-accounts-and-related-provisions-regulations-1987/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.