Museums and galleries
– see also Acceptance of property in satisfaction of tax; Conditionally exempt transfers; Gifts for national purposes
Admission charges
– see also Cultural services
Generally
Legislation/Regulatory –
VATA94 Sch. 9, Grp. 13
Exemption from tax
Gifts to
Commentary –
Quick Overview ¶15065
;
Quick Overview ¶16570
Importation by
Property kept by accepted in satisfaction of tax
Legislation/Regulatory –
IHTA84 s. 230
Refund of VAT
Commentary –
Indirect Tax Reporter ¶52-800