Skip to main content
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
Version 2 of 2

91. Subsidiary organisations.

(1) Where a subsidiary organisation of a political party has -

(a) an income of €15,000 or less in a calendar year, or

(b) holds cash or similar assets, land or buildings of less than €40,000 in value at any time during a calendar year,

sections 85(1), 86(1) and 87(1) shall not apply and the appropriate officer of the political party shall not be required to prepare an annual statement of accounts for that subsidiary organisation.

(2) Where a subsidiary organisation of a political party -

(a) has an income greater than €15,000 but less than €40,000 in a calendar year,

(b) holds cash or similar assets, land or buildings valued at greater than €40,000 but less than €100,000 in value at any time during a calendar year, or

(c) has expenditure of €40,000 or less in that calendar year,