186. The Principal Act is amended by the insertion of the following section after section 24A:

“24B. (1) Not later than 31 March in every year, the leader of each political party, which, in the preceding year, had members in either House of the Oireachtas or, as the case may be, in the European Parliament, shall furnish to the Standards in Public Office Commission a written statement, in the form directed by the Commission, in respect of the preceding year, indicating the value of each donation received by the political party from outside the State (if any), whether in cash or in kind, exceeding €100 in value and confirming that each such donation (including all contributions) has been included in the written statement for that year.

(2) A statement furnished pursuant to subsection (1) (to be referred to in this Act as a ‘party leader’s statement’) shall be accompanied by a statutory declaration made by the person by whom the statement is furnished that, to the best of the party leader’s knowledge and belief, the statement is correct in every material respect and that the party leader has taken all reasonable action in order to be satisfied as to the accuracy of the statement.

(3) It shall be the duty of every party leader who is required by this section to furnish a party leader’s statement and make a statutory declaration to make such enquiries and maintain such records as are necessary for the purpose of furnishing the said statement and making the declaration.”.