Regulation 32 Qualifying contributionsF1I1

it is made by a registered person to an approved body;

it is made subject to a condition that the body shall spend the sum paid or any income derived from it or both only in the course or furtherance of its approved objects;

the requirements of F3paragraphs (2) to (2B) below have been complied with in relation to that payment; and

it is not repaid to him F4, or a contributing third party, in the same accounting period as that in which it was made.

the amount and date of each payment he has made to an approved body;

the name and enrolment number of that body;

the name and address of any contributing third party; and

the amount of the payment made or to be made by the contributing third party and the date, or as the case may require, dates on which payment of the whole or any part of that amount—

the name and address of the contributing third party;

the amount of the payment made or to be made by the contributing third party and the date, or as the case may require, dates on which payment of the whole or any part of that amount—

the enrolment number of the approved body to whom the contribution was made.

the body to whom the sum is transferred shall be treated as having received qualifying contributions of the amount concerned; and

that body shall be treated as having received those qualifying contributions from the registered person or persons who originally paid them (but this shall not give rise to any further entitlement to credit in respect of those contributions).