153 In Schedule 6, after paragraph 5 insert— Application of reporting requirement 5A If the requirement to record the donation arises only because the value of the donation has, for the purposes of section 62(4) or (6), been aggregated with the value of any relevant transaction or transactions (within the meaning of section 71M), a quarterly report must contain a statement to that effect.
§ EAA 2006 Sch. 1 ¶ 153(untitled)
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