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By Paul Seddon & Jemma Crew
Politics reporter, BBC News
Diane Abbott has spoken out about racism in politics, a day after being denied a chance to take part in a Commons debate about a Tory donor's criticism of her.
Frank Hester is reported to have said the MP made him want "to hate all black women" and that she "should be shot".
Ms Abbott said she had been "upset" by the comments but was "hardened to racist abuse".
The PM said Mr Hester had apologised and his "remorse should be accepted".
It has prompted a row over whether he should return the £10m Mr Hester has donated to the Conservative Party - something he said he will not do.
In an article for the Guardian, Ms Abbott took aim at the Tories, arguing policies such as the Rwanda deportation scheme show they intend to play "the race card" as the next election approaches.
But she also criticised Labour, insisting "racism in politics is not just a matter for any one political party".
The article was published a day after Ms Abbott unsuccessfully tried more than 40 times to get the Speaker's attention so she could contribute to Prime Minister's Questions on Wednesday, which was dominated by the row.
Ms Abbott sits as an independent MP after being suspended by Labour in April last year after she wrote in the Observer that Irish, Jewish and Traveller people were not subject to racism "all their lives".
She withdrew her remarks and apologised "for any anguish caused".
In her Guardian article, she said she had become "hardened to racist abuse," writing about her experience of receiving abusive messages and calls every month.
She criticised the Conservatives over their policy of sending asylum seekers to Rwanda, and accused the party of using the term extremists as a "code word for Muslims".
She added that the Tories were "desperate" before a general election, arguing the Truss government had curtailed their ability to campaign on "management of the economy".
"So the only card the Tories have left to play is the race card, and they are going to play it ruthlessly," she said.
But Ms Abbott also warned Labour to "step up to challenge racism", claiming the party had failed to apologise to her for the content of WhatsApp messages previously sent about her by some Labour officials, found in a report by Martin Forde KC to have, "consciously or otherwise", drawn on racist tropes.
"Sadly, racism in politics is not just a matter for any one political party," she added.
Ms Abbott remains under investigation by Labour over her letter, but says in her Thursday article that it would be "both sad and strange" if party leader Sir Keir Starmer kept her out because of it.
She is understood to have asked Sir Keir to readmit her to the Parliamentary Labour Party, when he asked her if there was anything he could do.
Labour did not respond to a request for comment.
The row over returning Mr Hester's money began on Monday, when the Guardian reported that in 2019 Mr Hester said: "It's like trying not to be racist but you see Diane Abbott on the TV, and you're just like I hate, you just want to hate all black women because she's there, and I don't hate all black women at all, but I think she should be shot."
Mr Hester, who runs a Leeds-based health tech firm, admitted making "rude" comments about her and apologised.
But he insisted his remarks "had nothing to do with her gender nor colour of skin".
The BBC has not heard a recording, or been able to independently verify the alleged remarks. Mr Hester has been asked whether the reported comments are accurate.
Mr Sunak did not initially describe the alleged comments as racist after they were first reported - but did do so on Tuesday evening.
He has resisted calls from opposition parties to give back Mr Hester's donations, saying the businessman had apologised and his "remorse should be accepted".