# The Value Added Tax (Treatment of Transactions) Order 1995, Article 3

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

(1) Subject to paragraph (3) below, the transfer of ownership in—
(a) second-hand goods imported into the United Kingdom with a view to their sale by auction;
(b) works of art imported into 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 temporary admission with full customs duty relief ..., shall be treated as neither a supply of goods nor a supply of services.
(2) Subject to paragraph (3) and 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.
(3) 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.

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Source: https://www.legislation.gov.uk/uksi/1995/958/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-treatment-of-transactions-order-1995/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.