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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order makes provision to enable the Secretary of State for Culture, Media and Sport to authorise another person, or that person’s employees, to exercise certain of her functions in relation to cultural objects, namely—

(a)

functions under the Inheritance Tax Act 1984 (c.51) and the National Heritage Act 1980 (c.17) in relation to the acceptance of property in satisfaction or part satisfaction of tax or estate duty;

(b)

functions under the National Heritage Act 1980 in relation to the giving of indemnities by the Secretary of State to persons for the loss of, or damage to, any object belonging to that person while on loan to an institution in the United Kingdom, and

(c)

functions under the Export of Objects of Cultural Interest (Control) Order 2003 (S.I. 2003/2759) in relation to the grant of export licences for objects of cultural interest.