(a) In this section -
"approved building" means a building to which subsection (5) applies;
"approved garden" means a garden (other than a garden, being land occupied or enjoyed with an approved building as part of its garden or grounds of an ornamental nature) which, on application to the Minister and the Revenue Commissioners in that behalf by a person who owns or occupies the garden, is determined -
(i) by the Minister to be a garden which is intrinsically of significant horticultural, scientific, historical, architectural or aesthetic interest, and
(ii) by the Revenue Commissioners to be a garden to which reasonable access is afforded to the public;
"approved object", in relation to an approved building, has the meaning assigned to it by subsection (6);
"authorised person" means -
(i) an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of this section, or
(ii) a person authorised by the Minister in writing for the purposes o
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