Sections 25, 32, 230 etc.
SCHEDULE 3U.K. GIFTS FOR NATIONAL PURPOSES, ETC.
Modifications etc. (not altering text)
C1 By Finance Act 1985 s. 95, the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).
The National Gallery.
The British Museum.
[F1The National Museums of Scotland.].
Textual Amendments
F1National Heritage (Scotland) Act 1985 (c. 16, SIF 78) Sch. 2, para. 4, with effect from 1 October 1985 (S.I. 1985 No. 851 (c. 13) (s. 79)). Originally “The Royal Scottish Museum”.
The National Museum of Wales.
The Ulster Museum.
Any other similar national institution which exists wholly or mainly for the purpose of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the purposes of this Schedule by the Treasury.
Any museum or art gallery in the United Kingdom which exists wholly or mainly for that purpose and is maintained by a local authority or university in the United Kingdom.
Any library the main function of which is to serve the needs of teaching and research at a university in the United Kingdom.
The Historic Buildings and Monuments Commission for England.
The National Trust for Places of Historic Interest or Natural Beauty.
The National Trust for Scotland for Places of Historic Interest or Natural Beauty.
The National Art Collections Fund.
The Trustees of the National Heritage Memorial Fund.[F2The National Endowment for Science, Technology and the Arts.]
Textual Amendments
F2Words in Sch. 3 inserted (2.7.1998) by 1998 c. 22, ss. 24(3), 27(4)(b)
The Friends of the National Libraries.
The Historic Churches Preservation Trust.
[F3Commission for Rural Communities.
Textual Amendments
F3Words in Sch. 3 substituted (2.5.2006 for E.W. for certain purposes and 1.10.2006 in so far as not already in force) by Natural Environment and Rural Communities Act 2006 (c. 16), ss. 105(1), 107(8)(9)(10), Sch. 11 para. 105; S.I. 2006/1176, art. 4; S.I. 2006/2541, art. 2 (with art. 3, Sch.)
Natural England.]
[F4Scottish Natural Heritage].
Textual Amendments
F4Words in Sch. 3 substituted (E.W.S.) (1.4.1992) by Natural Heritage (Scotland) Act 1991 (c. 28, SIF 46:1), s. 4(6), Sch. 2 para. 9; S.I. 1991/2633, art. 4.
Countryside Council for Wales.
Any local authority.
Any Government department (including the National Debt Commissioners).
Any university or university college in the United Kingdom.
[F5A health service body, within the meaning of section 519A of the Income and Corporation Taxes Act 1988.]
Textual Amendments
F5Sch. 3: entry for "health service body" inserted by National Health Service and Community Care Act 1990 (c. 19), s. 61(5) (with effect from the appointed day: on and after 17 September 1990, see S.I. 1990 No. 1329).