V4.166 Exemption—works of art etc
The exemption extended to works of art is conferred by VATA 1994, Sch 9, Group 11. For HMRC's practice, see Notice 701/12.
The objects included in Sch 9, Group 11 are: works of art, pictures, prints, manuscripts, scientific collections and other objects not yielding income which, in each case, are of national, scientific, historic or artistic interest; and objects historically associated with a building of outstanding historic or architectural
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:15