# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 321

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

If carried out in accordance with the conditions specified in Articles 146, 147, 148 or 151, the supply of second-hand goods, works of art, collectors' items or antiques subject to the margin scheme shall be exempt.

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Source: https://www.legislation.gov.uk/eudr/2006/112/article/321 (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-321
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.