Schedule 3, Part 4A, paragraph 10A

In this Part of this Schedule, a “listed asset” means an item of property that falls within one of the following descriptions of property— precious metals; precious stones; watches; artistic works; face-value vouchers; postage stamps. The Secretary of State may by regulations made by statutory instrument amend sub-paragraph (1)— by removing a description of property; by adding a description of tangible personal (or corporeal moveable) property. A statutory instrument containing regulations under sub-paragraph (2) may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament. In this paragraph— “precious metal” means gold, silver or platinum (whether in an unmanufactured or a manufactured state); “artistic work” means a piece of work falling within section 4(1)(a) of the Copyright, Designs and Patents Act 1988; “face-value voucher” means a voucher in physical form that represents a right to receive goods or services to the value of an amount stated on it.

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