Sections 25, 32, 230 etc.

Cross references

FA 2016, s. 96(1)–(3): transfer of Sch. 3 approval function to the Treasury, with effect in relation to approvals given on or after 15 September 2016.

The National Gallery.

The British Museum.

The National Museums of Scotland.

The National Museum of Wales.

The Ulster Museum.

Any other similar national institution which exists wholly or mainly for the purpose of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the purposes of this Schedule by the Treasury.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.