Article 3

for the definition of “collectors' items” there shall be substituted–

• ““collectors' items” means any collection or collector’s piece falling within section 21(5) of the Act but excluding investment gold coins within the meaning of Note 1(b) and (c) to Group 15^f1 of Schedule 9 to the Act;”

for the definition of “works of art” there shall be substituted–

• ““work of art” has the same meaning as in section 21 of the Act.”.