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Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.
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28.—Section 482 of the Principal Act is amended—
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(a) in subsection (5)(b)—
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(i) in subparagraph (ii)(II), by substituting “4 hours,” for “4 hours, and”,
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(ii) in subparagraph (iii), by substituting “access to the building, and” for “access to the building.”, and
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(iii) by inserting the following after subparagraph (iii):
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“(iv) the Revenue Commissioners are satisfied that—
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(I) details relating to that access are publicised or drawn to the attention of the public by way of advertisement, leaflet, press notice or similar means annually,
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(II) a notice containing the details of the dates and times at which access is afforded to the public—
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(A) is displayed on the days on which such access is so afforded and in a conspicuous location at or near the place where the public can gain entrance to the building concerned, and
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(B) is so displayed so as to be easily visible and legible by the public,
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and
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(III) conditions, if any, in regard to that access are such that they would not act as a disincentive to the public from seeking such access.”,
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and
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(b) in subsection (7), by substituting the following for paragraph (a):
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“(a) Where a person makes a claim under subsection (2), an authorised person may at any reasonable time enter the building in respect of which the qualifying expenditure has been incurred for the purpose of—
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(i) inspecting, as the case may be, the building or an object or of examining any work in respect of which the expenditure to which the claim relates was incurred, or
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(ii) ensuring that the requirements in relation to reasonable access set out in subsection (5) are being complied with.”.
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