(1) Where, in any proceedings against a person to whom this section applies by virtue of subsection (2) (in this subsection referred to as the "person concerned") for an offence under section 5, 6, 7 or 8, it is proved that -

(a) the person concerned received a donation -

(i) exceeding in value the relevant amount specified in section 23A(1) of the Act of 1997 or section 19B(1) of the Act of 1999, as may be appropriate, or

(ii) of a type specified in section 23A(2), 23AA(1) or 24A(2) of the Act of 1997 or section 19B(2) or 19BB(1) of the Act of 1999, as may be appropriate,

(b) the person concerned failed to -