Gifts for national purposes made to the following institutions are completely exempt from IHT:

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 by HMRC;

any museum or art gallery in the UK which exists wholly or mainly for that purpose and is maintained by a local authority or university in the UK;

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