Sch 15 para 4
(1) None of the following shall be regarded as a donation— (a) any grant provided out of public funds, other than a grant provided to a designated organisation by virtue of section 110(2); (b) the provision of any rights conferred on a designated organisation (or persons authorised by a designated organisation) by virtue of section 110(4) and Schedule 12; (c) the provision by an individual of his own services which he provides voluntarily in his own time and free of charge; or (d) any interest accruing to a permitted participant in respect of any donation which is dealt with by the permitted participant 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.