An individual making to a recognised third party a donation in relation to which the condition set out in section 54(2ZA) applies must give to the recognised third party a written declaration stating whether or not the individual satisfies that condition.

A declaration under this paragraph must also state the full name and address of the person by whom it is made.

A person who knowingly or recklessly makes a false declaration under this paragraph commits an offence.

The Secretary of State may by regulations make provision requiring a declaration under this paragraph to be retained for a specified period.