In addition to health and insurance industry political action committees, the totals included large gifts from individual donors.

The exhibition includes gifts given to the museum over the last three years.

The relief was extended from 6 April 2002 to include gifts of land or buildings.

These additional items, they said, include personal correspondence and gifts exchanged by their parents.

Other bequests included gifts to the Church and money to be distributed to the poor.

Usually a birthday party includes gifts for the person whose birthday it is.

Other support does not include training awards, prizes, or gifts.

The declaration includes a description of the goods, the value and whether they are gifts or commercial items.

"You need to include moderately priced gifts in your Christmas repertoire," she said.

Both require a minimum investment of £1, give instant access and include gifts.