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Section 21(6B)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An item comprised in a limited edition shall be taken to be so comprised for the purposes of subsection (6)(d) to (h) above only if— in the case of sculpture casts— the edition is limited so that the number produced from the same mould does not exceed eight; or the edition comprises a limited edition of nine or more casts made before 1st January 1989 which the Commissioners have directed should be treated, in the exceptional circumstances of the case, as a limited edition for the purposes of subsection (6)(d) above; in the case of tapestries and hangings, the edition is limited so that the number produced from the same design does not exceed eight; in the case of enamels on copper— the edition is limited so that the number produced from the same design does not exceed eight; and each of the enamels in the edition is numbered and is signed as mentioned in subsection (6)(g)(ii) above; in the case of photographs— the edition is limited so that the number produced from the same exposure does not exceed thirty; and each of the prints in the edition is numbered and is signed as mentioned in subsection (6)(h)(ii) above.

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