SCHEDULE 2 U.K.RELIEF FOR GOODS OF OTHER DESCRIPTIONS

Modifications etc. (not altering text)

C1 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

GROUP 9 U.K.WORKS OF ART AND COLLECTORS' PIECES

Commencement Information

I1 Sch. 2 Group 9 in force at 1.7.1984, see art. 1

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.