At no point in this act does it mention where the goods might have come from, who they might have belonged to, or how they were obtained. As long as the Advisory Panel says so and a politician agrees.
I have no problem with Museums being permitted to return 'stolen' property - even, perhaps, required to return it - libertarian adherence to fundamental property rights, and all that. But nowhere in this piece of appalling legislation does it require that the goods designated were initially seized, as the Title would have you believe, by the Nazis from Jews (or any other victims of the holocaust - although I suspect that the rich amongst the many persecuted were either Jewish or homosexual.) From 1933 to 1945 - any time, any place, anything. As long as yet-another-quango says "do it".