204Definition

204 Definition defined particulars, for a sum, means the following: (a) if the sum was received from, paid or owed to, an unincorporated association, other than a registered industrial organisation: (i) the name of the association; and association; (b) if the sum was paid out of or into, or incurred as a debt to, a trust fund or the funds of a foundation: (ii) the name, title or description of the trust fund or foundation; (c) the name and address of the person or organisation that paid, received or is owed the sum; (d) particulars prescribed by the Regulations.