4. Section 13(2) — prescribed forms of donations

For the purposes of section 13(2)(h), a payment of money to an entity is a “donation” to the entity if the payment is made for any consideration whose market value is lower than the value of the money.

For the purposes of section 13(2)(i), each of the following is a “donation” to an entity:

a gift of property to the entity;

a transfer of property to the entity for any consideration in money given by the entity, but only if the value of the money is lower than the market value of the property;

a transfer of property to the entity for any consideration (other than money) given by the entity, but only if the market value of the consideration is lower than the market value of the property; (d)the provision of any services to the entity otherwise than on commercial terms.

For the purposes of section 13(2)(h), a payment of money to an entity is a “donation” to the entity if the payment is made for any consideration whose market value is lower than the value of the money.

For the purposes of section 13(2)(i), each of the following is a “donation” to an entity:

a gift of property to the entity;

a transfer of property to the entity for any consideration in money given by the entity, but only if the value of the money is lower than the market value of the property;

a transfer of property to the entity for any consideration (other than money) given by the entity, but only if the market value of the consideration is lower than the market value of the property; (d)the provision of any services to the entity otherwise than on commercial terms.