SCHEDULE

National Heritage Act 1980 (c. 17)

7.—(1) In section 9 of the National Heritage Act 1980 (disposal of property accepted by Commissioners), at the end there is inserted–

“(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.”.

(2) In section 16 of the National Heritage Act 1980 (indemnities for objects on loan), at the end add–

“(8) The power of either of the Ministers to give an undertaking under this section regarding any object lost or damaged while on loan to an institution, body or person in Scotland may be exercised separately.”.

(3) In section 16A(1) of the National Heritage Act 1980 (reporting of indemnities) at the end add–

“(4) The duties of each of the Ministers under subsections (1) and (2) in relation to undertakings given under section 16 above regarding any object lost or damaged while on loan to an institution, body or person in Scotland may be exercised separately.”.