National Heritage Act 1980

9 Disposal of property accepted by Commissioners

(1) Any property accepted in satisfaction of tax shall be disposed of in such manner as either of the Ministers may direct.

(2) Without prejudice to the generality of subsection (1) above, either Minister 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 section 3(6)(a), (b) or (c) above 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.

(3) Where either of the Ministers 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) Either of the Ministers 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 the Ministers ; 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 the Minister.

(5) In exercising their powers under this section in respect of an object or collection or group of objects having a significant association with a particular place, the Ministers 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 the Ministers shall obtain such expert advice as appears to them to be appropriate.

(6) The Ministers 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.