 | |
| |
PART IV |
| |
REPORTING OF DONATIONS BY DONORS |
| | 12. - (1) This paragraph applies where a person ("the donor") has during the course of a calendar year made small donations to a regulated donee whose aggregate value is not less than £1,000.
|
| |
(2) The donor must make a report to the Commission in respect of the donations which gives the following details-
|
| |
(a) the aggregate value of the donations and the year in which they were made; |
| |
(b) the name of the regulated donee to whom they were made; and |
| |
(c) the full name and address of the donor (if an individual) and (in any other case) the details required by virtue of paragraph 2(4) to (8) of Schedule 5 in respect of the donor of a recordable donation. |
| |
(3) The report must be delivered to the Commission by 31st January in the year following that in which the donations were made.
|
| |
(4) The report must, when delivered to the Commission, be accompanied by a declaration by the donor stating-
|
| |
(a) that small donations whose aggregate value was that specified in the report were made by him to the specified regulated donee during the specified year, and |
| |
(b) that no other small donations were made by him to that regulated donee during that year. |
| |
(5) A person commits an offence if-
|
| |
(a) he delivers a report under this paragraph which does not comply with sub-paragraph (2); or |
| |
(b) he fails to deliver such a report in accordance with sub-paragraph (3) or such a report, when delivered by him, is not accompanied by a declaration under sub-paragraph (4); or |
| |
(c) he knowingly or recklessly makes a false declaration under that sub-paragraph. |
| |
(6) In this paragraph-
|
| |
(a) "small donation" means a controlled donation whose value is less than £200; and |
| |
(b) "specified" means specified in the report in question. |
