Section 33A(1)

Subsections (2) to (5) below apply where— VAT is chargeable on the supply of goods or services to, or on the importation of goods by, a body to which this section applies, the supply... or importation is attributable to the provision by the body of free rights of admission to a relevant museum or gallery, and the supply is made, or the ... importation takes place, on or after 1st April 2001.

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