Finance Act 2012

23 (1) For the purposes of paragraph 22, “the relevant Minister” is— U.K.

(a) for items with a purely Scottish interest, the Scottish Ministers,

(b) for items with some Scottish interest but with no Northern Irish interest and no Welsh interest, the Secretary of State and the Scottish Ministers concurrently,

(c) for items with a purely Northern Irish interest, the Northern Ireland Department of Culture, Arts and Leisure,

(d) for items with some Northern Irish interest but with no Scottish interest and no Welsh interest, the Secretary of State and the Northern Ireland Department of Culture, Arts and Leisure concurrently,

(e) for items with a purely Welsh interest, the Welsh Ministers,

(f) for items with some Welsh interest but with no Scottish interest and no Northern Irish interest, the Secretary of State and the Welsh Ministers concurrently, and

(g) for any other items, the Secretary of State.

(2) If an item within sub-paragraph (1)(g) has more than one devolved interest, the Secretary of State must consult the appropriate Minister for each such interest before making a decision under paragraph 22 affecting the item.

(3) An item has a purely Scottish interest if—

(a) it is located in Scotland, and

(b) the offer contains—

(i) no wish about where the item is to be displayed, or

(ii) a wish that it is to be displayed in Scotland.

(4) An item has some Scottish interest if it does not have a purely Scottish interest but—

(a) it is located in Scotland, or

(b) the offer contains a wish that it is to be displayed in Scotland.

(5) An item has no Scottish interest if it does not have a purely Scottish interest and it does not have some Scottish interest.

(6) References to items with a purely Northern Irish or purely Welsh interest, to items with some Northern Irish or some Welsh interest and to items with no Northern Irish interest or no Welsh interest are to be read in accordance with sub-paragraphs (3) to (5), but replacing references to Scotland with references to Northern Ireland or, as the case may be, Wales.

(7) A “devolved interest” is some Scottish interest, some Northern Irish interest or some Welsh interest.

(8) “The appropriate Minister” is—

(a) if the item has some Scottish interest, the Scottish Ministers,

(b) if the item has some Northern Irish interest, the Northern Ireland Department of Culture, Arts and Leisure, and

(c) if the item has some Welsh interest, the Welsh Ministers.

(9) “Item” means an object or collection or group of objects.