OpenLegislation

Part GROUP 9 WORKS OF ART AND COLLECTORS' PIECESI1

United Kingdom

Original text. Later amendments are not shown.

Item No.

  1. 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—

  1. (a)

    of an educational, scientific or cultural character; and

  2. (b)

    imported free of charge or, if for a consideration, are not supplied to the importer in the course or furtherance of any business.

Annotations

Commencement

I1

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

Notes on Schedule 2

Modifications

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