s 76 Ecclesiastical property.
(1) Where any ecclesiastical property is vested in the incumbent of a benefice which is vacant , it shall be treated for the purposes of a compulsory acquisition of the property under this Act as being vested in the Diocesan Board of Finance for the diocese in which the land is situated , and any notice to treat shall be served, or deemed to have been served, accordingly. (2) Where under this Act any notice, other than a notice to treat, is required to be served on an owner of land, and the land is ecclesiastical property, a like notice shall be served on the Diocesan Board of Finance for the diocese in which the land is situated .