(1) In this section -
"art object" has the meaning assigned to it by subsection (2);
"authorised person" means -
(a) an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or
(b) a person authorised by the Minister in writing for the purposes of this section;
"the Minister" means the Minister for Arts, Culture and the Gaeltacht;
"relevant building" means an approved building within the meaning of section 19 of the Finance Act, 1982;
"relevant garden" means an approved garden within the meaning of section 29 of the Finance Act, 1993.
(a) In this section "art object" means any work of art (including a picture, sculpture, print, book, manuscript, piece of jewellery, furniture or other similar object) or scientific collection, which, on application to them in that behalf by a person who owns or occupies a relevant building or a relevant garden, as the case may be, is determined -
(i) by the Minister, after conside