(1) Section 39 of the Finance Act, 1978, is hereby amended by the insertion of the following subsection after subsection (1):
"(1A) Without prejudice to the generality of subsection (1), the provision of facilities for the viewing by members of the public of a house or garden shall not be regarded as reasonable in relation to any year, which is the year 1997 or any subsequent year and which is taken into account for the purposes of paragraphs (b) and (c) of subsection (1), unless -
(a) Bord Fa´ ilte E´ ireann (hereinafter in this section referred to as ‘the Board’) has, as regards the year 1997, on or before the 1st day of July, 1997, and, as regards any subsequent year, on or before the 1st day of January in that year, been provided with particulars of -
(i) the name, if any, and address of the house or garden, and
(ii) the days and times during the year when access to the house or garden is afforded to the public and the price, if any, payable for such access, and
(b) in the op
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