(1) When a transmitter transmits a donation to the financial agent on behalf of the donor, the transmitter must disclose to the financial agent—
(a) the fact that the donation is transmitted on behalf of the donor; and
(b) the name and address of the donor; and
(c) whether section 24 applies to the donation and, if so, all information disclosed by the donor under subsections (2) and (3) of that section.
(2) Where a transmitter does not disclose, or is unable to disclose, the information required by subsection (1)(b), then the donation must be treated as an anonymous donation.