Finance Act 2010
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Amendment of section 611 (disposals to State, public bodies and charities) of Principal Act. |
61.— (1) Section 611 of the Principal Act is amended— | |
(a) in subsection (1) by substituting the following for paragraph (a)(iii): | ||
“(iii) to 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, the Friends of the National Collections of Ireland, a local authority or a joint body within the meaning of section 2(1) of the Local Government Act 2001 and any university in the State,”, | ||
and | ||
(b) by substituting “referred to in paragraph (a)(iii) of subsection (1),” for “within section 28(3) of the Finance Act, 1931 ,” in each place where it occurs in subsection (2). | ||
(2) This section applies to disposals made on or after 4 February 2010. |