Value Added Tax Act 1994 (c. 23)

SCHEDULES

SCHEDULE 9 U.K. Exemptions

Part II U.K. The Groups

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 U.K.

Item No. U.K.

1 The disposal of an object with respect to which estate duty is not chargeable by virtue of section 30(3) of the M1 Finance Act 1953, section 34(1) of the M2 Finance Act 1956 or the proviso to section 40(2) of the M3 Finance Act 1930.

Marginal Citations

M1 1953 c.34.

M2 1956 c.54.

M3 1930 c.28.