In this Division:
"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
(ii) the names and addresses of the members of the executive committee (however described) of the 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:
(i) the names and addresses of the trustees of the fund or foundation; and
(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.