Paragraph 3
The following receipts in particular, if any, shall be shown separately:–
(a)
donations;
(b)
legacies;
(c)
grants;
(d)
receipts from fundraising activities;
(e)
gross trading receipts;
(f)
income from investments other than land and buildings;
(g)
rents from land and buildings;
(h)
gross receipts from other charitable activities;
(i)
proceeds from sale of fixed assets; and
(j)
proceeds from sale of investments.