97 Supply of imported works of art etc
Finance Act 2021 (2021 c 26) | Legislation

97  Supply of imported works of art etc

(1)     In Schedule 6 to VATA 1994 (valuation: special cases), after paragraph 11 insert—

“11´¡

(1)     Sub-paragraph (2) applies to goods that—

(a)     fall within subsection (5) of section 21 (works of art

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