Antiques – see also Collectors' items; Second-hand goods scheme; Works of art ImportedValue of supplyLegislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21 Margin scheme – see Margin schemes Non-supply treatmentLegislation/Regulatory – ESC 3.26 ; SI 1995/958
– see also Collectors' items; Second-hand goods scheme; Works of art ImportedValue of supplyLegislation/Regulatory – Dir. 2006/112 art. 89 ; VATA94 s. 21 Margin scheme – see Margin schemes Non-supply treatmentLegislation/Regulatory – ESC 3.26 ; SI 1995/958