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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 18 December 2023 - onwards
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1003. Payment of tax by means of donation of heritage items.

(1)

(a) In this section -

"the Acts" means -

(i) the Tax Acts (other than Chapter 8 of Part 6, Chapter 2 of Part 18 and Chapter 4 of this Part),

(ii) the Capital Gains Tax Acts, and

(iii) the Capital Acquisitions Tax Consolidation Act 2003, and the enactments amending or extending that Act,

and any instruments made thereunder;

"approved body" means -

(i) the National Archives,

(ii) the National Gallery of Ireland,

(iii) the National Library of Ireland,

(iv) the National Museum of Ireland,

(iva) the Crawford Art Gallery Cork Limited,

(v) the Irish Museum of Modern Art, or

(vi) in relation to the offer of a gift of a particular item or collection of items, any other such body (being a body owned, or funded wholly or mainly, by the State or by any public or local authority) as may be approved, with the consent of the Minister for Finance, by the Minister for Arts, Heritage, Gaeltacht and the Islands for the purposes of this section;

"arrears of tax" means tax due and payable in accordance

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