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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2005 - onwards

28. Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.

Section 482 of the Principal Act is amended -

(a) in subsection (5)(b) -

(i) in subparagraph (ii)(II), by substituting "4 hours," for "4 hours, and",

(ii) in subparagraph (iii), by substituting "access to the building, and" for "access to the building.", and

(iii) by inserting the following after subparagraph (iii):

"(iv) the Revenue Commissioners are satisfied that -

(I) details relating to that access are publicised or drawn to the attention of the public by way of advertisement, leaflet, press notice or similar means annually,

(II) a notice containing the details of the dates and times at which access is afforded to the public -

(A) is displayed on the days on which such access is so afforded and in a conspicuous location at or near the place where the public can gain entrance to the building concerned, and

(B) is so displayed so as to be easily visible and legible by the public,

and