Part III Reporting of Donations by Regulated Donees

Part III Reporting of Donations by Regulated Donees

Donation reports: donations from permissible donors [etc]

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[(1)     A regulated donee must prepare a report under this paragraph in respect of each controlled donation accepted by the donee which is a recordable donation [each controlled donation which is a recordable donation and either—

(a)     has been accepted by the donee, or

(b)     has not been accepted by the donee but is a donation in the case of which a declaration under paragraph 6A [or 6B] has been given].

(1A)     For the purposes of this paragraph a controlled donation is a recordable donation—

(a)     if it is a donation of more than [£11,180] (where the donee is a members association) or [£2,230] (in any other case);

(b)     if, when it is added to any other controlled benefit or benefits accruing to the donee—

(i)     from the same person and in the same calendar year, and

(ii)     in respect of which no report has been previously made under this paragraph,

the aggregate amount of the benefits is more than [£11,180] (where the donee is a members association) or [£2,230] (in any other case).

(1B)     A controlled benefit is—

(a)     a controlled

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