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(iii) to the Chester Beatty Library, the Crawford Art Gallery Cork, the Irish Museum of Modern Art, the National Archives, the National Concert Hall, the National Gallery of Ireland, the National Library of Ireland, the National Museum of Ireland, the Friends of the National Collections of Ireland, the Local Government Computer Services Board, the Local Government Management Services Board, the Affordable Homes Partnership, Irish Water Safety, Limerick Northside Regeneration Agency, Limerick Southside Regeneration Agency, a local authority or a joint body within the meaning of section 2(1) of the Local Government Act 2001 and any university in the State,

(iii) to the Chester Beatty Library, the Crawford Art Gallery Cork, the Irish Museum of Modern Art, the National Archives, the National Concert Hall, the National Gallery of Ireland, the National Library of Ireland, the National Museum of Ireland, the Friends of the National Collections of Ireland, the Local Government Computer Services Board, the Local Government Management Services Board, the Affordable Homes Partnership, Irish Water Safety, Limerick Northside Regeneration Agency, Limerick Southside Regeneration Agency, a local authority or a joint body within the meaning of section 2(1) of the Local Government Act 2001 and any university in the State,

section 547 shall not apply but, if the disposal is for no consideration or for a consideration not exceeding the sums which would be allowable as a deduction under sections 552 and 828(4) for the purposes of computing a chargeable gain, then—

(II) where the disposal is to a person within subparagraph (ii) or (iii) and the asset is later disposed of by that person in such circumstances that if a gain accrued on the later disposal it would be a chargeable gain, the capital gains tax which would have been chargeable in respect of the gain accruing on the earlier disposal if section 547 had applied in relation to it shall be assessed and charged on the person making the later disposal in addition to any capital gains tax chargeable in respect of the gain accruing to that person on the later disposal.

section 547 shall not apply but, if the disposal is for no consideration or for a consideration not exceeding the sums which would be allowable as a deduction under sections 552 and 828(4) for the purposes of computing a chargeable gain, then—

(2) Where under section 576(1) or 577(3) any assets or parts of any assets forming part of settled property are deemed to be disposed of and reacquired by the trustee, and—

(a) where the assets deemed to be disposed of under section 576(1) are reacquired on behalf of the State, a charity or a body within section 28(3) of the Finance Act, 1931, referred to in paragraph (a)(iii) of subsection (1), or

(2) Where under section 576(1) or 577(3) any assets or parts of any assets forming part of settled property are deemed to be disposed of and reacquired by the trustee, and—

(b) the assets which or parts of which are deemed to be disposed of and reacquired under section 577(3) are held for the purposes of the State, a charity or a body within section 28(3) of the Finance Act, 1931, referred to in paragraph (a)(iii) of subsection (1),

section 547 shall not apply but, if the disposal is for no consideration or for a consideration not exceeding the sums which would be allowable as a deduction under sections 552 and 828(4) for the purposes of computing a chargeable gain, then—

(1)(a) Where a disposal of an asset Subject to section 848A, where a disposal of an asset is made otherwise than under a bargain at arm’s length—