12.—(1) This paragraph applies to relevant donations falling within paragraph 6(1)(a) or (b).
(2) Where paragraph 6(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 5,
(c)the date when the donation was received, and the date when, and the manner in which, it was dealt with in accordance with section 56(2)(a) of the 2000 Act, and
(d)such other information as is required by regulations made by the Commission.
(3) Where paragraph 6(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 5,
(c)the date when the donation was received, and the date when, and the manner in which, it was dealt with in accordance with section 56(2)(b) of the 2000 Act, and
(d)such other information as is required by regulations made by the Commission.
(4) In this paragraph any reference to any provision of section 56 of the 2000 Act is a reference to that provision as applied by paragraph 7.