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Section 21(5)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The goods that fall within this subsection are— any work of art; any antique, not falling within paragraph (a) above or (c) below, that is more than one hundred years old; any collection or collector’s piece that is of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic, numismatic or philatelic interest.

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