Article 3 I1
United Kingdom
Subject to paragraph (3) below, the transfer of ownership in—
second-hand goods imported F1into the United Kingdom with a view to their sale by auction;
works of art imported F2into the United Kingdom for the purposes of exhibition, with a view to possible sale,
at a time when the second-hand goods or works of art, as the case may be, are still subject to arrangements for F3temporary admission with full customs duty relief F4..., shall be treated as neither a supply of goods nor a supply of services.
Subject to paragraph (3) F5and article 4 below, the provision of any services relating to a transfer of ownership falling within paragraph (1)(a) or (b) above shall be treated as neither a supply of goods nor a supply of services.
Paragraphs (1) and (2) above shall not apply in relation to any transfer of ownership in second-hand goods which is effected otherwise than by sale by auction.
Annotations
Textual amendments
- F1
Words in art. 3(1)(a) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 10(2)(a); S.I. 2020/1641, reg. 2, Sch.
- F2
Words in art. 3(1)(b) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Revocations) (EU Exit) Regulations 2019 (S.I. 2019/59), regs. 1, 10(2)(a); S.I. 2020/1641, reg. 2, Sch.
- F3
Words in art. 3(1) substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 28 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.
- F4
Words in art. 3(1) omitted (1.9.2006) by virtue of The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (S.I. 2006/2187), arts. 1, 2(1)
- F5
Words in art. 3(2) inserted (1.9.2006) by The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (S.I. 2006/2187), arts. 1, 2(2)