On the making of a claim for conditional exemption, the Board (through Arts Council England) may, in its absolute discretion, designate as objects within the conditional exemption1:
- Ìý
(a)ÌýÌýÌýÌý any relevant object which appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest
- Ìý
Relevant object means a picture, print, book, manuscript, work of art or scientific object, or anything not falling within the preceding description that does not yield income2.
- Ìý
National interest includes interest within any part of the UK, ie, England, Wales, Scotland and Northern Ireland (see I9.101).
- Ìý
(b)ÌýÌýÌýÌý any collection or group of relevant objects which, taken as a whole, appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest
- Ìý
(c)
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