(1)A notification under section 305(2) may be given in respect of a relevant charity merger at any time after—
(a)the transfer of property involved in the merger has taken place, or
(b)(if more than one transfer of property is so involved) the last of those transfers has taken place.
(2)If a vesting declaration is made in connection with a relevant charity merger, a notification under section 305(2) must be given in respect of the merger once the transfer, or the last of the transfers, mentioned in subsection (1) has taken place.
(3)A notification under section 305(2) is to be given by the charity trustees of the transferee and must—
(a)specify the transfer or transfers of property involved in the merger and the date or dates on which it or they took place,
(b)include a statement that appropriate arrangements have been made with respect to the discharge of any liabilities of the transferor charity or charities, and
(c)in the case of a notification required by subsection (2), set out the matters mentioned in subsection (4).
(4)The matters are—
(a)the fact that the vesting declaration in question has been made,
(b)the date when the declaration was made, and
(c)the date on which the vesting of title under the declaration took place by virtue of section 310(2).