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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

25. Amendment of section 1003A (payment of tax by means of donation of heritage property to an Irish heritage trust) of Principal Act.

(1) Section 1003A of the Principal Act is amended -

(a) in subsection (1) in the definition of "Minister" by substituting "Minister for Arts, Heritage and the Gaeltacht" for "Minister for the Environment, Heritage and Local Government",

(b) in paragraph (a) of subsection (2) -

(i) by substituting "Commissioners of Public Works in Ireland." for "Commissioners of Public Works in Ireland," in subparagraph (iv), and

(ii) by deleting all words from and including "and, for the purposes of this section" to the end of that paragraph,

(c) in subsection (2) by inserting the following after paragraph (a):

"(aa) For the purposes of this section -

(i) a reference to 'building' includes -

(I) any associated outbuilding, yard or land where the land is occupied or enjoyed with the building as part of its gardens or designed landscape and contributes to the appreciation of the building in its setting,

(II) the contents of the building, and