C1SCHEDULE 2RELIEF FOR GOODS OF OTHER DESCRIPTIONS
Annotations:
Modifications etc. (not altering text)
I1GROUP 9WORKS OF ART AND COLLECTORS' PIECES
Annotations:
Item No.
- 1
Works of art and collectors' pieces imported by approved museums, galleries or other institutions for a purpose other than sale.
Note:Item I applies only where the goods are—
- a
of an educational, scientific or cultural character; and
- b
imported free of charge or, if for a consideration, are not supplied to the importer in the course or furtherance of any business.
Sch. 2 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZC para. 5 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 3 para. 28 (with Sch. 2 para. 7(7)-(9))); S.I. 2020/1642, reg. 9