Related Commentary  Related HMRC Manuals

31(1)  The Treasury may designate under this section–

(a)any relevant object which appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest;

(aa)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;

(b)any land which in the opinion of the Treasury is of outstanding scenic or historic or scientific interest;

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