56. Amendment of section 613 of Principal Act (miscellaneous exemptions for certain kinds of property)
(1) Section 613 of the Principal Act is amended by the insertion of the following subsection after subsection (7):
(a) In this subsection -
'Act of 2023' means the Historic and Archaeological Heritage and Miscellaneous Provisions Act 2023;
'archaeological object' has the same meaning as it has in the Act of 2023;
'national monument (M)' has the same meaning as it has in the Act of 2023;
'registered monument' has the same meaning as it has in the Act of 2023;
'relevant archaeological object' has the same meaning as it has in Part 4 of the Act of 2023.
(b) No chargeable gain shall accrue on the disposal of, or of an interest in -
(i) a registered monument in accordance with section 47 of the Act of 2023,
(ii) a national monument (M) in accordance with section 62 of the Act of 2023,
(iii) a national monument (M) in accordance with section 77 of the Act of 2023,
(iv) an archaeological object in accordance with section 99 of the Act of 2023, or
(v) a relevant archaeological object in accordance with section 105 of the Act of 2023.".