40(1)The statement must record, in relation to each relevant donation falling within sub-paragraph (2) which is accepted by the permitted participant—
(a)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 33,
(b)the date when the donation was accepted by the permitted participant, and
(c)the information about the donor which is, in connection with recordable donations to registered parties, required to be recorded in donation reports by virtue of paragraph 2 of Schedule 6 to the 2000 Act.
(2)Sub-paragraph (1) applies to a relevant donation where—
(a)the value of the donation exceeds £7,500, or
(b)the value of it and any other relevant benefit or benefits exceeds that amount.
In paragraph (b) “relevant benefit” means any relevant donation or regulated transaction (with the meaning of paragraph 45(4)) made by or entered into with the person who made the donation.
(3)The statement must also record the total value of any relevant donations, other than those falling within sub-paragraph (2), which are accepted by the permitted participant.
(4)In the case of a donation made by an individual who has an anonymous entry in an electoral register if the statement states that the permitted participant has seen evidence that the individual has such an anonymous entry, the statement must be accompanied by a copy of the evidence.