(1) The value of any donation in the form of a gift to the political party, other than money, shall be taken to be the cost price to the donor of the gift or property in question.

(2) Where, however, any gift to the political party, is such that:

(a) any money or other property is transferred to the political party, pursuant to any transaction or arrangement involving the provision by or on behalf of the political party, of any property, services or facilities or other consideration of monetary value; and

(b) the   total   value   in   monetary   terms   of the consideration so provided by or on behalf of the political party, is less than the amount transferred to the political party or, as the case may be, the cost to the transferor of the property transferred, the value of the donation shall be taken to be the difference between:

(i) the amount of money or cost to the transferor of the property in question; and

(ii) the total value in monetary terms of the consideration provided by or on behalf of the political party.

(3) The value of any donation or services made by way of any sponsorship provided in relation to the political party shall be taken to be the amount of the money or, as the case may be, the cost to the donor of the property transferred as a donation; and accordingly any value in monetary terms of any benefit conferred on the person providing the sponsorship in question shall be disregarded.

(4) The value of any donation consisting of the provision, otherwise than on commercial terms, of any property, services, loans or facilities for the use or benefit of the political party, shall be taken to be the amount representing the difference between:

(a) the total value in monetary terms of the cost to the donor in respect of the provision of the property, services or facilities; and

(b) the total value in monetary terms of the consideration, if any, actually so provided by or on behalf of the political party.