# Inheritance Tax Act 1984, Schedule 3: GIFTS FOR NATIONAL PURPOSES, ETC.

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

The National Gallery.
The British Museum.
The National Museums of Scotland..
The National Museum of Wales.
The Ulster Museum.
Any other similar national institution which exists wholly or mainly for the purpose of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the purposes of this Schedule by the Treasury.
Any museum or art gallery in the United Kingdom which exists wholly or mainly for that purpose and is or has been maintained by a local authority or university in the United Kingdom.
Any library the main function of which is to serve the needs of teaching and research at a university in the United Kingdom.
The Historic Buildings and Monuments Commission for England.
The National Trust for Places of Historic Interest or Natural Beauty.
The National Trust for Scotland for Places of Historic Interest or Natural Beauty.
The National Art Collections Fund.
The Trustees of the National Heritage Memorial Fund.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The Friends of the National Libraries.
The Historic Churches Preservation Trust.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Natural England.
Scottish Natural Heritage.
The Natural Resources Body for Wales
The Marine Management Organisation.
Any local authority.
Any Government department (including the National Debt Commissioners).
Any university or university college in the United Kingdom.
A health service body, within the meaning of section 986 of the Corporation Tax Act 2010.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.