This section has no associated Explanatory Notes
7U.K.References in this Schedule to returning a donation (however expressed) include returning an equivalent amount or, where the donation is not of money, returning an amount equivalent to the value of the donation.
Commencement Information
I1Sch. 4 para. 7 in force at 4.3.2016 by S.I. 2016/290, reg. 2