SCHEDULES

SCHEDULE 11 Control of donations to recognised third parties

Part I Introductory

Payments etc not to be regarded as donations

I14

1

None of the following shall be regarded as a donation—

a

the provision by an individual of his own services which he provides voluntarily in his own time and free of charge;

b

any interest accruing to a recognised third party in respect of any donation which is dealt with by the responsible person in accordance with section 56(2)(a) or (b) (as applied by paragraph 7).

2

Any donation whose value (as determined in accordance with paragraph 5) is not more than £200 shall be disregarded.