# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Part C: Antiques

Extent: E+W+S+N.I.

Goods, other than works of art or collectors' items, which are more than 100 years old (CN code 9706 00 00).

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Source: https://www.legislation.gov.uk/eudr/2006/112/annex/IX/part/C (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/annex-IX/part-C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.