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Version date: 1 January 2010 - onwards
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236. Loan of certain art objects.

As of 1 January 2010 this text has ceased

(1) In this section -

"art object" has the meaning assigned to it by subsection (2)(a);

"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, Heritage, Gaeltacht and the Islands;

"relevant building" means an approved building within the meaning of section 482;

"relevant garden" means an approved garden within the meaning of section 482.

(2)

(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 consi

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