[F1809ZPublic access rule: generalU.K.
(1)Property meets the public access rule if conditions [F2B and C] are met.
F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)Condition B is that—
(a)the property is available for public access at an approved establishment,
(b)the property is to be available for public access at an approved establishment and, in connection with its being so available, is in transit to, or in storage at, public access rule premises, or
(c)the property has been available for public access at an approved establishment and, in connection with its having been so available, is in transit from, or in storage at, public access rule premises.
(4)Property is “available for public access” at an approved establishment if the property is—
(a)on public display at the establishment,
(b)held by the establishment and made available to the public on request for viewing or for educational use, or
(c)held by the establishment for public exhibition in connection with the sale of the property.
(5)An “approved establishment” is—
(a)an approved museum, gallery or other institution within the meaning of Group 9 of Schedule 2 to the Value Added Tax (Imported Goods) Relief Order 1984, or
(b)any other person, premises or institution designated (or of a description designated) by the Commissioners.
(6)“Public access rule premises” are—
(a)premises in the United Kingdom at which the property is to be, or has been, available for public access, or
(b)other commercial premises in the United Kingdom used by the approved establishment for the storage of property in advance of its being, or after its having been, available for public access at the approved establishment.
(7)Condition C is that, during the relevant period, the property meets condition B for no more than—
(a)two years, or
(b)such longer period as the Commissioners may specify.
(8)“The relevant period” means the period—
(a)beginning with the importation of the property, and
(b)ending when it ceases to be in the United Kingdom after that importation.
[F4(8A)But if the property is lost or stolen—
(a)the relevant period ends with the time at which it is lost or stolen, and
(b)a new relevant period begins with its importation or the time at which it is recovered.]
(9)“Importation” means the property being brought to, or received or used in, the United Kingdom in circumstances in which section 809L(2)(a) applies.
F5(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Pt. 14 Ch. A1 inserted (21.7.2008 with effect in accordance with Sch. 7 para. 81 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 1 (with Sch. 7 paras. 85-89)
F2Words in s. 809Z(1) substituted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 5(2)
F3S. 809Z(2) omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 5(3)
F4S. 809Z(8A) inserted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 7 para. 5(4)
F5S. 809Z(10) omitted (with effect in accordance with Sch. 7 paras. 10, 11 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 7 para. 5(5)