# The Value Added Tax (Imported Goods) Relief Order 1984, Part GROUP 9: WORKS OF ART AND COLLECTORS' PIECES

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

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.

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Source: https://www.legislation.gov.uk/uksi/1984/746/schedule/2/part/9 (the official version)
Page: https://openlegislation.uk/value-added-tax-imported-goods-relief-order-1984/schedule-2/part-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.