http://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/11/paragraph/1/2024-04-06Value Added Tax Act 1994An Act to consolidate the enactments relating to value added tax, including certain enactments relating to VAT tribunals.1994-07-05texttext/xmlenStatute Law Database2024-06-24Expert Participation2024-04-06Value Added Tax Act 1994Sch. 10 para. 8(2)(3)Finance Act 1995s. 26(2)s. 26(3)Value Added Tax Act 1994s. 51AThe Value Added Tax (Buildings and Land) Order 2008art. 5(2)(a)Sch. 2art. 1(1) SCHEDULESSCHEDULE 9 ExemptionsC1Part II The GroupsAnnotations:Modifications etc. (not altering text)C1Sch. 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 etc1 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.
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)