(1)This section applies where a person (“the donor”) has during the course of a calendar year made small donations to a registered party whose aggregate value is more than £5,000.
(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 registered party to whom they were made; and
(c)the full name and address of the donor (if an individual) and (in any other case) such details in respect of the donor as are required by virtue of paragraph 2 of Schedule 6 to be given 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 registered party during the specified year, and
(b)that no other small donations were made by him to that party during that year.
(5)A person commits an offence if—
(a)he delivers a report under this section which does not comply with subsection (2); or
(b)he fails to deliver such a report in accordance with subsection (3) or such a report, when delivered by him, is not accompanied by a declaration under subsection (4); or
(c)he knowingly or recklessly makes a false declaration under that subsection.
(6)In this section—
(a)“small donation” means a donation whose value is not more than £200; and
(b)“specified” means specified in the report in question.