31. Section 27(3)(b) — return or disposal of donation of services

For the purposes of section 27(3)(b), a designated entity (X) must return or dispose of a donation of services in accordance with this regulation.

If the identity of the donor is known, X must return the donation by paying the donor a sum equivalent to the value of the donation. (3) If —

the donation is an anonymous donation; (b)the service was performed by a person on behalf of the donor; and

the identity of that person is known to X, X must return the donation by paying that person a sum equivalent to the value of the donation.

If —

paragraphs (2) and (3) do not apply; or (b)the person to whom the donation is to be returned under paragraph (2) or (3), as the case may be —

refuses to accept the payment; or

cannot be contacted,X must dispose of the donation by paying the competent authority a sum equivalent to the value of the donation.

For the purposes of section 27(3)(b), a designated entity (X) must return or dispose of a donation of services in accordance with this regulation.

If the identity of the donor is known, X must return the donation by paying the donor a sum equivalent to the value of the donation.

If —

the donation is an anonymous donation; (b)the service was performed by a person on behalf of the donor; and

the identity of that person is known to X, X must return the donation by paying that person a sum equivalent to the value of the donation.

If —

paragraphs (2) and (3) do not apply; or (b)the person to whom the donation is to be returned under paragraph (2) or (3), as the case may be —

refuses to accept the payment; or

cannot be contacted,X must dispose of the donation by paying the competent authority a sum equivalent to the value of the donation.