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<p>The reporting arrangements brought into force by the Transparency of Donations
and Loans etc. (Northern Ireland Political Parties) Order 2018 and which apply to
donations and loans to Northern Ireland parties from within the UK also apply to Irish
donations and loans to Northern Ireland parties. In order to make a donation Irish
citizens must be eligible to obtain an Irish passport, certificate of nationality
or naturalisation and Irish bodies making a donation must conduct one or more of its
principal activities from an office in Ireland or Northern Ireland.</p>
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