Sch. 11.4

(1)None of the following shall be regarded as a donation-
(a)the provision by an individual of his own services which he provides voluntarily in his own time and free of charge;
(b)any interest accruing to a recognised third party in respect of any donation which is dealt with by the responsible person in accordance with section 56(2)(a) or (b) (as applied by paragraph 7).
(2)Any donation whose value (as determined in accordance with paragraph 5) is not more than £500 shall be disregarded.