(1)Any property accepted in satisfaction of tax shall be disposed of in such manner as [F1the Secretary of State] may direct.
(2)Without prejudice to the generality of subsection (1) above, [F1the Secretary of State] may in particular direct that any such property shall, on such conditions as he may direct, be transferred to any institution or body falling within [F2subsection (2A) below] which is willing to accept it, to the National Art Collections Fund or the Friends of the National Libraries if they are willing to accept it, to the Secretary of State or to the Department of the Environment for Northern Ireland.
F3[(2A)The institutions or bodies referred to in subsection (2) above are—
(a)any museum, art gallery, library or other similar institution having as its purpose or one of its purposes the preservation for the public benefit of a collection of historic, artistic or scientific interest;
(b)any body having as its purpose or one of its purposes the provision, improvement or preservation of amenities enjoyed or to be enjoyed by the public or the acquisition of land to be used by the public; and
(c)any body having nature conservation as its purpose or one of its purposes.]
(3)Where [F1the Secretary of State] has determined that any property accepted in satisfaction of tax is to be disposed of under this section to any such institution or body as is mentioned in subsection (2) above or to any other person who is willing to accept it, he may direct that the disposal shall be effected by means of a transfer direct to that institution or body or direct to that other person instead of being transferred to the Commissioners.
(4)[F1The Secretary of State] may in any case direct that any property accepted in satisfaction of tax shall, instead of being transferred to the Commissioners, be transferred to a person nominated by [F1the Secretary of State]; and where property is so transferred the person to whom it is transferred shall, subject to any directions subsequently given under subsection (1) or (2) above, hold the property and manage it in accordance with such directions as may be given by [F1the Secretary of State].
(5)In exercising [F1his] powers under this section in respect of an object or collection or group of objects having a significant association with a particular place, [F1the Secretary of State] shall consider whether it is appropriate for the object, collection or group to be, or continue to be, kept in that place, and for that purpose [F1the Secretary of State] shall obtain such expert advice as appears to [F1him] to be appropriate.
(6)[F1The Secretary of State] shall lay before Parliament as soon as may be after the end of each financial year a statement giving particulars of any disposal or transfer made in that year in pursuance of directions given under this section.
(7)References in this section to the disposal or transfer of any property include references to leasing, sub-leasing or lending it for any period and on any terms.
[F4(8)The functions of the Ministers under this section in relation to the disposal or transfer of property in which there is a Scottish interest may be exercised separately.
(9)For the purposes of subsection (8) a Scottish interest in the property exists where–
(a)the property is located in Scotland;
(b)the person liable to pay the tax has imposed a condition on his offer of the property in satisfaction of tax that it be displayed in Scotland or disposed of or transferred to a body or institution in Scotland; or
(c)only a body or institution. in Scotland has expressed an interest in acquiring the property; or
(d)a body or institution in Scotland and another body or institution have expressed an interest in acquiring the property.]
Textual Amendments
F1Words in s. 9(1)-(6) substituted (3. 7. 1992) by S.I. 1992/1311, art. 12(2), Sch. 2 para. 5(2)(a)-(d)(4).
F2Words in s. 9(2) substituted (4.3.1998) by 1997 c. 14, s. 3, Sch. Pt. I para. 2(2); S.I. 1998/292, art. 2
F3S. 9(2A) inserted (4.3.1998) by 1997 c. 14, s. 3, Sch. Pt. I para. 2(3); S.I. 1998/292, art. 2
F4S. 9(8)(9) inserted (30.6.1999) by S.I. 1999/1756, arts. 1(1)(3), 2, Sch. para. 7(1) (with art. 8)
Modifications etc. (not altering text)
C1S. 9: certain powers transferred (1.7.1999) by virtue of S.I. 1999/1750, arts. 1(1), 2, Sch.1
S. 9: certain powers transferred (1.7.1999) by virtue of S.I. 1999/1750, arts. 1(1), 4, Sch.3