Schedule 6, Part 2, paragraph 11A(1)

Sub-paragraph (2) applies to goods that— fall within subsection (5) of section 21 (works of art etc), and are treated as supplied in the United Kingdom as a result of section 7(5B) (importation of consignments with an intrinsic value not exceeding £135).

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Source: legislation.gov.uk · retrieved 2026-07-28