TITLE XIIU.K.SPECIAL SCHEMES
CHAPTER 4U.K.Special arrangements for second-hand goods, works of art, collectors' items and antiques
Section 2U.K.Special arrangements for taxable dealers
Subsection 1U.K.Margin scheme
Article 321U.K.
If carried out in accordance with the conditions specified in Articles 146, 147, 148 or 151, the supply of second-hand goods, works of art, collectors' items or antiques subject to the margin scheme shall be exempt.