Finance Act 2012

Amendment of provisions relating to heritage property.

113.— (1) Section 77(3) of the Principal Act is amended by substituting “the Chester Beatty Library, the Crawford Art Gallery Cork, the Irish Museum of Modern Art, the National Archives, the National Concert Hall, the National Gallery of Ireland, the National Library of Ireland, the National Museum of Ireland,” for “the National Gallery of Ireland, the National Museum of Science and Art or any other similar national institution,”.

(2) Section 78(7) of the Principal Act is amended by substituting “the Chester Beatty Library, the Crawford Art Gallery Cork, the Irish Museum of Modern Art, the National Archives, the National Concert Hall, the National Gallery of Ireland, the National Library of Ireland, the National Museum of Ireland,” for “the National Gallery of Ireland, the National Museum of Science and Art or any other similar national institution,”.

(3) This section applies to sales occurring on or after 8 February 2012.