(1) A person or entity must provide a return for a financial year in accordance with this section if:
(a) the person or entity is required to provide a return for the year under section 314AEB (annual returns by third parties); and
(b) the person or entity received a gift or gifts, at any time, that the person or entity used during the year (either wholly or partly):
(i) to enable the person or entity to incur electoral expenditure; or
(ii) to reimburse the person or entity for incurring electoral expenditure; and
(c) either:
(i) the amount of at least one such gift was more than the disclosure threshold; or
(ii) the total amount of all gifts received by the person from at least one single person during the financial year was more than the disclosure threshold.
Note: The return required under this section must be included in the return provided under section 314AEB (see paragraph 314AEB(3)(c)).
(2) The person must provide to the Electoral Commission a return for the financial year setting out the following details:
(a) for subparagraph (1)(c)(i):
(i) the amount of each gift covered by that subparagraph; and
(ii) the date on which the gift was made;
(b) for subparagraph (1)(c)(ii):
(i) the total amount of gifts made by each single person who is covered by that subparagraph; and
(ii) the date on which each of those gifts were made; and
(c) in any case:
(i) for a gift or gifts on behalf of the members of an unincorporated association (other than a registered industrial organisation)--the name of the association, and the names and addresses of the members of the executive committee (however described) of the association; or
(ii) for a gift or gifts purportedly made out of a trust fund, or out of the funds of a foundation--the names and addresses of the trustees of the fund or foundation, and the title, name or other description of the trust fund or foundation; or
(iii) for any other gift or gifts--the name and address of the person who made the gift or gifts.