(1) Section 1003A of the Principal Act is amended in subsection (1) -

(a) in the definition of "contents of the building" by substituting "the Minister is satisfied or, as appropriate, the Commissioners of Public Works in Ireland are satisfied" for "the Minister is satisfied", and

(b) by substituting the following for the definition of "relevant gift":

"'relevant gift' means a gift of heritage property to the Trust or, as appropriate, to the Commissioners of Public Works in Ireland in respect of which no consideration whatever (other than relief under this section) is received by the person making the gift, either directly or indirectly, from the Trust or from those Commissioners or otherwise;".

(2) Section 1003A of the Principal Act is amended by substituting the following for subsection (2):

"(2)

(a) In this section 'heritage property' means a building or a garden which, on application in writing to the Minister or, as appropriate, to the Commissioners of Public Works in Ireland in that behalf by a person who owns the building or the garden is, subject to the provisions of this subsection, determined by the Minister or, as appropriate, by those Commissioners to be a building or a garden which is -

(i) an outstanding example of the type of building or garden involved,