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Amendment of section 1003 (payment of tax by means of donation of heritage items) of Principal Act.
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85.—Section 1003 of the Principal Act is, as respects determinations made under subsection (2)(a) of that section on or after the passing of this Act, amended—
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(a) in subsection (1)—
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(i) by substituting the following for paragraph (i) to (vii) of the definition of “selection committee”:
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“(i) an officer of the Minister for Arts, Sport and Tourism, who shall act as Chairperson of the committee,
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(ii) the Chief Executive of the Heritage Council,
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(iii) the Director of the Arts Council,
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(iv) the Director of the National Archives,
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(v) the Director of the National Gallery of Ireland,
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(vi) the Director of the National Library of Ireland,
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(vii) the Director of the National Museum of Ireland, and
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(viii) the Director and Chief Executive of the Irish Museum of Modern Art,”,
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and
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(ii) by inserting, in paragraph (b), the following after subparagraph (ii):
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“(iii) For the purposes of making a decision in relation to an application made to it for a determination under subsection (2)(a), the selection committee shall not include the member of that committee who represents the approved body to which it is intended that the gift of the heritage item is to be made where that approved body is so represented but that member may participate in any discussion of the application by that committee prior to the making of the decision.”,
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and
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(b) in subsection (2)—
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(i) by substituting, in paragraph (a), “is, subject to the provisions of paragraphs (aa) and (ab), determined by the selection committee” for “is determined by the selection committee, after consideration of any evidence in relation to the matter which the person submits to the committee and after such consultation (if any) as may seem appropriate to the committee to be necessary with such person or body of persons as in the opinion of the committee may be of assistance to them,”,
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(ii) by inserting the following after paragraph (a):
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“(aa) In considering an application under paragraph (a), the selection committee shall—
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(i) consider such evidence as the person making the application submits to it, and
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(ii) seek and consider the opinion in writing in relation to the application of—
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(I) the approved body to which it is intended the gift is to be made, and
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(II) the Heritage Council, the Arts Council or such other person or body of persons as the committee considers to be appropriate in the circumstances.
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(ab) Where an application under paragraph (a) is in respect of a collection of items, the selection committee shall not make a determination under that paragraph in relation to the collection unless, in addition to the making of a determination in relation to the collection as a whole, the selection committee is satisfied that, on the basis of its consideration of the application in accordance with paragraph (aa), it could make a determination in respect of at least one item comprised in the collection, if such were required.”,
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and
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(iii) in paragraph (c)—
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(I) by substituting the following for subparagraph (i):
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“(i) is less than,
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(I) subject to clause (II), €150,000, and
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(II) in the case of at least one item comprised in a collection of items, €50,000, or”,
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and
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(II) by substituting “€150,000” for “€100,000” in subparagraph (ii).
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