[IHTM11224] Gifts for National Purposes: qualifying Bodies
The bodies which qualify for the exemption are set out in IHTA84 Sch 3 as amended. They are
•The National Gallery
•The National Museums of Scotland (from 1 October 1985 – previously the Royal Scottish Museum)
•The National Museum of Wales
•The Ulster Museum
•Any other similar national institution which exists wholly or mainly for the purposes 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. Approval has, to date, been given to:
The British Library
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