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154(1)Schedule 7 (donations to individuals and members associations by donors) is amended as follows.E+W+S+N.I.
(2)In paragraph 2—
(a)in sub-paragraph (1), omit paragraph (d);
(b)in sub-paragraph (3), omit paragraph (a);
(c)in sub-paragraph (3) omit “the loan or”.
(3)In paragraph 4(3)(b), omit the words “except for the purposes of paragraph 14,”.
(4)In paragraph 5(4)—
(a)for “2(1)(d) or (e)” substitute “ 2(1)(e) ”;
(b)in paragraph (a) omit “the loan or”;
(c)in paragraph (a) omit sub-paragraph (i) and “or” following it.
(5)In paragraph 10, for sub-paragraphs (1) and (2) substitute—
“(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.
(1A)For the purposes of this paragraph a controlled donation is a recordable donation—
(a)if it is a donation of more than £5,000 (where the donee is a members association) or £1,000 (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 £5,000 (where the donee is a members association) or £1,000 (in any other case).
(1B)A controlled benefit is—
(a)a controlled donation;
(b)a controlled transaction within the meaning of paragraph 2 of Schedule 7A.
(1C)A controlled benefit which is a controlled donation accrues—
(a)from the permissible donor who made it, and
(b)when it is accepted by the donee.
(1D)A controlled benefit which is a controlled transaction accrues—
(a)from any authorised participant (within the meaning of paragraph 4(3) of Schedule 7A) who is a party to it, and
(b)when it is entered into;
and paragraph 9(6) of Schedule 7A applies for the purposes of paragraph (b) above.
(2)A regulated donee must deliver the report prepared by virtue of sub-paragraph (1) to the Commission within the period of 30 days beginning with—
(a)if sub-paragraph (1A)(a) applies, the date of acceptance of the donation;
(b)if sub-paragraph (1A)(b) applies, the date on which the benefit which causes the aggregate amount to exceed £5,000 or (as the case may be) £1,000 accrues.”
(6)In that paragraph, in each of sub-paragraphs (6) and (7)—
(a)after “In the case of” insert “ a controlled benefit which is ”;
(b)for “sub-paragraph (2)(b)” substitute “ sub-paragraph (1A)(b) ”;
(c)for “by the same permissible donor” substitute “ from the same person ”.
(7)In paragraph 12(1), for “that provision” substitute “ paragraph 10(2) or 11(1) ”.
(8)Omit Part 4 (reporting of donations by donors).
(9)In paragraph 15 (register of recordable donations), omit sub-paragraph (3)(b).
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