An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.
1994-07-05
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Statute Law Database
2024-06-24
1994-09-01
Value Added Tax Act 1994
Sch. 10
para. 8(2)
(3)
Finance Act 1995
s. 26(2)
s. 26(3)
Value Added Tax Act 1994
s. 51A
The Value Added Tax (Buildings and Land) Order 2008
art. 5(2)(a)
Sch. 2
art. 1(1)
SCHEDULES
SCHEDULE 9 Exemptions
Part II The Groups
Group 11— Works of art etc
1 Item No.
The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the M1Finance Act 1953, section 34(1) of the M2Finance Act 1956 or the proviso to section 40(2) of the M3Finance Act 1930.