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6.—(1) Paragraph 5 of Schedule 6 to the 2000 Act (details to be given in donation reports: circumstances in which donation made) is amended as follows.
(2) After sub-paragraph (4) insert—
“(5) Where a quarterly report to which this sub-paragraph applies includes a donation which was received by a Northern Ireland recipient, or an accounting unit of a Northern Ireland recipient, before 1 July 2017, the report must give the date on which the donation was received.
(6) Sub-paragraph (5) applies to a quarterly report in respect of a period beginning on or after 1 January 2018.
(7) In this paragraph, “Northern Ireland recipient” means a party registered in the Northern Ireland register.”
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