SCHEDULES
SCHEDULE 11 Control of donations to recognised third parties
Part I Introductory
Payments etc not to be regarded as donations
4
(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.