S.L. 123.96 Art. 4Deduction for restoration works.

(1) Where, in any year of assessment, a donation of not less than eleven thousand and six hundred euros (11,600) is made in cash to any of the entities listed in rule 3(1) for the purpose of carrying out restoration works and such restoration works are approved and undertaken by, or on behalf of, any of these same entities, such donation may be claimed as a deduction against income for the year of assessment in which it is made, provided that a relevant certificate in respect of such donation has been issued by the Superintendence of Cultural Heritage and is attached to and submitted together with the income tax return for the relevant year:

Provided that no such deduction is allowed where it is made to a non-Governmental cultural heritage organisation that is not registered with the Superintendence of Cultural Heritage in terms of the Cultural Heritage Act or is in any way related to the donor company.

(2) The certificate referred to in sub-rule (1) shall show the date of the donation, the name of the donor and the value of the donation.