(1)Each donation report under section 62 or 63 must, when delivered to the Commission, be accompanied by a declaration made by the treasurer which complies with subsection (2), (3) or (4).
(2)In the case of a report under section 62 (other than one making a nil return), the declaration must state that, to the best of the treasurer’s knowledge and belief—
(a)all the donations recorded in the report as having been accepted by the party are from permissible donors, and
(b)during the reporting period—
(i)no other donations required to be recorded in the report have been accepted by the party, and
(ii)no donation from any person or body other than a permissible donor has been accepted by the party.
(3)For the purposes of subsection (2) a return under section 62 makes a nil return if it contains such a statement as is mentioned in subsection (10) of that section; and in the case of such a report the declaration must state that, to the best of the treasurer’s knowledge and belief—
(a)that statement is accurate; and
(b)during the reporting period no donation from any person or body other than a permissible donor has been accepted by the party.
(4)In the case of a report under section 63, the declaration must state that, to the best of the treasurer’s knowledge and belief, no donations have been received by the party, or (if section 63(3)(b) applies) by its central organisation, during the reporting period which—
(a)are required to be recorded in the report, but
(b)are not so recorded.
(5)A person commits an offence if he knowingly or recklessly makes a false declaration under this section.