41(1)This paragraph applies to relevant donations falling within paragraph 34(1)(a) or (b).S
(2)Where paragraph 34(1)(a) applies, the statement must record—
(a)the name and address of the donor,
(b)the amount of the donation (if a donation of money, in cash or otherwise) or (in any other case) the nature of the donation and its value as determined in accordance with paragraph 33, and
(c)the date when the donation was received, and the date when, and the manner in which, it was dealt with in accordance with paragraph 35(3)(a).
(3)Where paragraph 34(1)(b) applies, the statement must record—
(a)details of the manner in which the donation was made,
(b)the amount of the donation (if a donation of money, in cash or otherwise) or (in any other case) the nature of the donation and its value as determined in accordance with paragraph 33, and
(c)the date when the donation was received, and the date when, and the manner in which, it was dealt with in accordance with paragraph 35(3)(b).