substitute
(4) For subsections (1) and (2), if the amount was received—
(a) as free facilities use, the return need only state—
(i) the defined particulars; and
(ii) for each free facilities use received—the date it was received; or
(b) as a loan, the return must state the information required by section 218A (2) (Certain loans not to be received).
(5) In this section:
"free facilities use"—see section 216A (6).