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

A declaration under this paragraph must also state the individual's full name and address.

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.

The requirement in sub-paragraph (1) does not apply where, by reason of section 71B(1)(a), the individual by whom the donation would be made is a permissible donor in relation to the donation at the time of its receipt by the donee.