Schedule 9, Part 1, paragraph 1(10)

For the purposes of sub-paragraph (1)(u), “work of art” means anything which, in accordance with section 21(6) to (6B) of the Value Added Tax Act 1994 (value of imported goods), is a work of art for the purposes of section 21(5)(a) of that Act.

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Source: legislation.gov.uk · retrieved 2026-09-04