SCHEDULES

SCHEDULE 9 Exemptions

C1Part II The Groups

Annotations:
Modifications etc. (not altering text)
C1

Sch. 9 Pt. 2 applied by S.I. 1995/2518, reg. 84(5) (as substituted (with effect in accordance with reg. 1(3) of the amending S.I.) by Value Added Tax (Amendment) (No.2) Regulations 2003 (S.I. 2003/1069), regs. 1(1), 9)

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.