– 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

Commentary – Tax Reporter ¶646-100 ; Tax Reporter ¶806-510 ; Tax Reporter ¶815-010

Gifts to

Commentary – Essential Tax Companion ¶15065 ; Essential Tax Companion ¶16570
Legislation/Regulatory – IHTA84 s. 25, 32, Sch. 3

Importation by

Legislation/Regulatory – SI 1984/746 art. 5, 6, Sch. 2, Grp. 9

Property kept by accepted in satisfaction of tax

Legislation/Regulatory – IHTA84 s. 230

Refund of VAT

Commentary – VAT Reporter ¶52-800
Legislation/Regulatory – ESC 3.34 ; SI 2001/2879 ; SI 2009/403 ; VATA94 s. 33A