National Heritage Act 1980

Part I — The National Heritage Memorial Fund

Establishment of National Heritage Memorial Fund

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• (1) There shall be a fund known as the National Heritage Memorial Fund, to be a memorial to those who have died for the United Kingdom, established in succession to the National Land Fund, which shall be applicable for the purposes specified in this Part of this Act.

• (2) The Fund shall be vested in and administered by a body corporate known as the Trustees of the National Heritage Memorial Fund and consisting of a chairman and not more than fourteen other members appointed by the Prime Minister.

• (3) The persons appointed under this section shall include persons who have knowledge, experience or interests relevant to the purposes for which the Fund may be applied and who are connected by residence or otherwise with England, Wales, Scotland and Northern Ireland respectively.

• (3A) The Prime Minister shall consult the Scottish Ministers before appointing—

• (a) the chairman of the Trustees, and

• (b) any person under this section on the ground that he is connected by residence or otherwise with Scotland.

• (4) References in this Part of this Act to the Trustees are to the body constituted by subsection (2) above; and Schedule 1 to this Act shall have effect with respect to the Trustees and the discharge of their functions.

Payments into the Fund

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• (1) The Secretary of State. . . shall pay into the Fund in the first month of each financial year a sum determined by him before the beginning of the year; and the Secretary of State may at any time pay into the Fund such further sum or sums as he may from time to time determine.

• (1A) The Trustees shall pay into the Fund any sums paid to them under section 24 of the National Lottery etc. Act 1993.

• (2) There shall also be paid into the Fund any other sums received by the Trustees in consequence of the discharge of their functions.

Grants and loans from the Fund

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• (1) The powers of the Trustees to give financial assistance under this section are exercisable in the case of things of any kind which are of scenic, historic, archaeological, aesthetic, architectural, engineering, artistic or scientific interest, including animals and plants which are of zoological or botanical interest.

• (2) The Trustees may, for the purpose of—

• (a) securing the preservation or enhancement of such things,

• (b) encouraging the study and understanding of them and the compilation and dissemination of information about them,

• (c) securing or improving access to them, or their display,

• (d) encouraging enjoyment of them, or

• (e) encouraging the maintenance and development of the skills required for their preservation or enhancement,

or for any purpose ancillary to those purposes, give financial assistance for any project which appears to them to be of public benefit.

• (3) The projects for which financial assistance may be given under this section for any of the purposes mentioned in subsection (2) above include (among others) projects for any person to whom the assistance is to be given to—

• (a) acquire property of any kind (including land),

• (b) construct or convert buildings,

• (c) carry out other works, or

• (d) provide education or training.

• (4) Before giving any financial assistance under this section for any project, the Trustees—

• (a) shall obtain any expert advice about the project they consider appropriate, and

• (b) must be satisfied that the project is of importance to the national heritage.

• (5) Financial assistance under this section shall be given by way of grant or loan out of the Fund, and in giving such assistance the Trustees may impose any conditions they think fit.

• (6) The conditions that may be imposed in giving such assistance may relate (among other things) to—

• (a) maintenance, repair, insurance and safe-keeping,

• (b) means of access or display,

• (c) disposal or lending, or

• (d) repayment of grant or loan.

• (7) In giving any financial assistance under this section for any project for the preservation or enhancement of anything, or determining the conditions on which such assistance is to be given, the Trustees shall bear in mind the desirability of public access to, or the public display of, the thing in question and of its enjoyment by the public.

• (8) The Secretary of State may, with the consent of the Treasury, apply sums received by him under this section as money provided by Parliament instead of paying them into the Consolidated Fund

Other expenditure out of the Fund

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• (1) Subject to the provisions of this section, the Trustees may apply the Fund for any purpose other than making grants or loans, being a purpose connected with the acquisition, maintenance or preservation of property falling within subsection (2) below, including its acquisition, maintenance or preservation by the Trustees.

• (2) The property referred to in subsection (1) above is—

• (a) any land, building or structure which in the opinion of the Trustees is of outstanding scenic, historic, archaeological, aesthetic, architectural, engineering or scientific interest;

• (b) any object which in their opinion is of outstanding historic, artistic or scientific interest;

• (c) any collection or group of objects, being a collection or group which taken as a whole is in their opinion of outstanding historic, artistic or scientific interest;

• (d) any land or object not falling within paragraph (a), (b) or (c) above the acquisition, maintenance or preservation of which is in their opinion desirable by reason of its connection with land or a building or structure falling within paragraph (a) above; or

• (e) any rights in or over land the acquisition of which is in their opinion desirable for the benefit of land or a building or structure falling within paragraph (a) or (d) above.

• (2A) The Trustees shall not apply the Fund for any purpose under subsection (1) above in respect of any property unless they are of the opinion, after obtaining any expert advice they consider appropriate, that the property (or, in the case of land or an object falling within paragraph (d) of subsection (2) above, the land, building or structure with which it is connected, or in the case of rights falling within paragraph (e) of that subsection, the land, building or structure for whose benefit they are acquired) is of importance to the national heritage.

• (2B) Notwithstanding that an object such as is mentioned in subsection (2)(b) above or a collection or group of objects such as is mentioned in subsection (2)(c) above is not of itself of importance to the national heritage, the Trustees may apply the Fund under subsection (1) above for any purpose connected with its acquisition if—

• (a) they are satisfied that after the acquisition it will form part of a collection or group of objects such as is mentioned in subsection (2)(c) above, and

• (b) after obtaining any expert advice they consider appropriate, they are of the opinion that that collection or group is of importance to the national heritage.

• (2C) Subsection (7) of section 3 above shall have effect in relation to the application of any sums out of the Fund under this section as it has in relation to the making of a grant or loan under that section.

• (3) The Trustees shall not retain any property acquired by them under this section except in such cases and for such period as the Secretary of State may allow.

Acceptance of gifts

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• (1) Subject to the provisions of this section, the Trustees may accept gifts of money or other property.

• (2) The Trustees shall not accept a gift unless it is either unconditional or on conditions which enable the subject of the gift (and any income or proceeds of sale arising from it) to be applied for a purpose for which the Fund may be applied under this Part of this Act and which enable the Trustees to comply with subsection (3) below and section 2(2) above.

• (3) The Trustees shall not retain any property (other than money) accepted by them by way of gift except in such cases and for such period as the Secretary of State may allow.

• (4) References in this section to gifts include references to bequests and devises.

Powers of investment

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• (1) Any sums in the Fund which are not immediately required for any other purpose may be invested by the Trustees in accordance with this section.

• (2) Sums directly or indirectly representing money paid into the Fund under section 2(1) or (1A) above may be invested in any manner approved by the Treasury; and the Trustees—

• (a) shall not invest any amount available for investment which represents such money except with the consent of the Treasury; and

• (b) shall, if the Treasury so require, invest any such amount specified by the Treasury in such manner as the Treasury may direct.

• (3) The trustees may invest any sums to which subsection (2) does not apply in any investments in which trustees may invest under general power of investment in section 3 of the Trustee Act 2000 (as restricted by sections 4 and 5 of that Act).

Annual reports and accounts

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• (1) As soon as practicable after the end of each financial year the Trustees shall make a report to the Secretary of State on the activities of the Trustees during that year; and the Secretary of State shall cause the report to be published and lay copies of it before Parliament.

• (2) It shall be the duty of the Trustees—

• (a) to keep proper accounts and proper records in relation to the accounts;

• (b) to prepare in respect of each financial year a statement of account in such form as the Secretary of State may with the approval of the Treasury direct; and

• (c) to send copies of the statement to the Secretary of State and the Comptroller and Auditor General before the end of the month of November next following the end of the financial year to which the statement relates.

• (3) The Comptroller and Auditor General shall examine, certify and report on each statement received by him in pursuance of this section and lay copies of it and of his report before Parliament.

Part II — Property Accepted in Satisfaction of Tax

Payments by Ministers to Commissioners of Inland Revenue

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• (1) Where under paragraph 17 of Schedule 4 to the Finance Act 1975 or section 230 of the Capital Transfer Tax Act 1984 the Commissioners of Inland Revenue have accepted any property in satisfaction of any amount of capital transfer tax, the Secretary of State may pay to the Commissioners a sum equal to that amount.

• (2) Any sums paid to the Commissioners under this section shall be dealt with by them as if they were payments on account of capital transfer tax.

• (3) Subsections (1) and (2) above shall apply in relation to estate duty chargeable on a death occurring before the passing of the said Act of 1975 as they apply in relation to capital transfer tax; and for that purpose the reference in subsection (1) to paragraph 17 of Schedule 4 to that Act shall be construed as a reference to—

• (a) section 56 of the Finance (1909-1910) Act 1910;

• (b) section 30 of the Finance Act 1953 and section 1 of the Finance (Miscellaneous Provisions) Act (Northern Ireland) 1954; and

• (c) section 34(1) of the Finance Act 1956, section 46 of the Finance Act 1973, Article 10 of the Finance (Northern Ireland) Order 1972 and Article 5 of the Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.

• (4) References in this Part of this Act to property accepted in satisfaction of tax are to property accepted by the Commissioners under the provisions mentioned in this section.

Disposal of property accepted by Commissioners

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

• (2) Without prejudice to the generality of subsection (1) above, the Secretary of State 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 subsection (2A) below 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.

• (2A) The institutions or bodies referred to in subsection (2) above are—

• (a) any museum, art gallery, library or other similar institution having as its purpose or one of its purposes the preservation for the public benefit of a collection of historic, artistic or scientific interest;

• (b) any body having as its purpose or one of its purposes the provision, improvement or preservation of amenities enjoyed or to be enjoyed by the public or the acquisition of land to be used by the public; and

• (c) any body having nature conservation as its purpose or one of its purposes.

• (3) Where the Secretary of State 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) The Secretary of State 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 Secretary of State; 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 Secretary of State.

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

• (6) The Secretary of State 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.

• (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.

Receipts and expenses in respect of property accepted by Commissioners

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• (1) This section applies where property is accepted in satisfaction of tax and the Secretary of Statehas made a payment in respect of the property under section 8 above.

• (2) Any sums received on the disposal of, or of any part of, the property (including any premium, rent or other consideration arising from the leasing, sub-leasing or lending of the property) and any sums otherwise received in connection with the property shall be paid to the Secretary of State.

• (3) Any expenses incurred in connection with the property so far as not disposed of under section 9 above, including in the case of leasehold property any rent payable in respect of it, shall be defrayed by the Secretary of State.

Exemption from stamp duty

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No stamp duty shall be payable on any conveyance or transfer of property made under section 9 above to any such institution or body as is mentioned in subsection (2) of that section or on any conveyance or transfer made under subsection (4) of that section.

Approval of property for acceptance in satisfaction of tax

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• (1) . . .

• (2) The power of the Commissioners of Inland Revenue to accept property in satisfaction of estate duty under the provisions mentioned in subsection (3) of section 8 above shall not be exercisable except with the agreement of the Secretary of State; and the Secretary of State shall exercise the functions conferred on the Treasury by the provisions mentioned in paragraphs (b) and (c) of that subsection. . . .

• (3) Any question whether an object or collection or group of objects is pre-eminent shall be determined under the provisions mentioned in section 8(3)(b) or (c) above in the same way as under section 230(4) of the Capital Transfer Tax Act 1984.

Acceptance of property in satisfaction of interest on tax

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• (1) . . .

• (2) References to estate duty in—

• (a) the provisions mentioned in section 8(3) above; and

• (b) section 32 of the Finance Act 1958 and section 5 of the Finance Act (Northern Ireland) 1958,

shall include references to interest payable under section 18 of the Finance Act 1896.

• (3) Section 8 above shall have effect where by virtue of this section or section 230(1) or 231(2) of the Capital Transfer Tax Act 1984 property is accepted in satisfaction of interest as it has effect where property is accepted in satisfaction of capital transfer tax or estate duty and references in this Part of this Act to property accepted in satisfaction of tax shall be construed accordingly.

Transfer of Ministerial functions

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