42.— (1) Notwithstanding that it may not be authorised by the terms, or may be inconsistent with the charitable purposes, of a relevant trust the trustees of the relevant trust may make, and the Minister, with the consent of the Minister for Public Expenditure and Reform may accept, a payment of moneys where the purpose of the payment is to make a contribution towards the relevant costs.

(2) Subject to subsection (4), notwithstanding that it may not be authorised by the terms, or may be inconsistent with the charitable purposes, of a relevant trust the trustees of the relevant trust may transfer all or part of the estate, right, title or interest of a relevant trust in land and the Minister may, with the consent of the Minister for Public Expenditure and Reform—

(a) accept such transfer, or

(b) direct the relevant trust to make such transfer to—

(i) a Minister of the Government (other than the Minister),

(ii) the Health Service Executive, or

F1[(iii) an education and training board,]

where the purpose of the transfer is to make a contribution towards the relevant costs.

(3) Subject to subsection (4), notwithstanding that it may not be authorised by the terms, or may be inconsistent with the charitable purposes, of a relevant trust the trustees of the relevant trust may—

(a) sell all or part of the land vested in a relevant trust, or

(b) raise money by mortgaging or charging, by way of security for the repayment of the sum to be borrowed, all or part of the land vested in a relevant trust,

where the purpose of the sale, mortgage or charge is to enable the trustees of the relevant trust to make a contribution towards—

(i) the costs incurred by the Board in the performance of its functions by way of payment under and in accordance with section 29(2), or

(ii) the relevant costs by way of payment under and in accordance with subsection (1).

(4) (a) The trustees of a relevant trust shall not transfer land under subsection (2) or sell, mortgage or charge land under subsection (3) without seeking and obtaining the prior authorisation of the Commissioners.

(b) Notwithstanding section 34 of the Charities Act 1961 the Commissioners, upon application to them in that behalf by the trustees of the relevant trust concerned, shall if satisfied that—

(i) a proposed transfer under subsection (2) shall be in accordance with, and for the purpose of the transfer referred to in, that subsection, or

(ii) a proposed sale, mortgage or charge under subsection (3) shall be in accordance with, and for the purpose of the sale, mortgage or charge referred to in, paragraph (i) or (ii) of that subsection,

authorise the transfer or sale, mortgage or charge subject to any directions in relation thereto that the Commissioners see fit to impose.

(5) The following shall be a charitable gift within the meaning of the Charities Act 1961:

(a) a payment—

(i) of moneys referred to in section 29(1)(a) received by the Minister and the Minister for Public Expenditure and Reform,

(ii) under section 29(2),

(iii) under subsection (1);

(b) a transfer under subsection (2).

(6) Unless the act or omission concerned was done in bad faith, a trustee of a relevant trust shall not be liable in damages in respect of any act done or omitted to be done by him or her as trustee of the relevant trust where he or she—

(a) has made a payment of moneys referred to in section 29(1)(a) received by the Minister and the Minister for Public Expenditure and Reform,

(b) makes a payment under section 29(2),

(c) makes a payment under subsection (1),

(d) transfers land under subsection (2), or

(e) sells, mortgages or charges land under subsection (3),

notwithstanding that the payment, transfer, sale, mortgage or charge concerned is not authorised by the terms, or may be inconsistent with the charitable purposes, of the relevant trust.

(7) In this section—

“Commissioners” means the Commissioners for Charitable Donations and Bequests for Ireland;

“relevant costs” means the costs incurred by the Exchequer—

(a) in response to abuse in a residential institution specified in the Schedule to the Act of 2002, or

(b) in relation to the Commission to Inquire into Child Abuse Acts 2000 and 2005;

“transfer” includes a transfer, assignment, conveyance, lease, licence, sublease, sublicence, exchange, letting, subletting or otherwise parting with possession.