000			00591cam a2200157 4500
001			WB3526-39
008			000000n1999 000 0 eng u
035			_a(Sirsi) u102441
245			_aArt trade VAT rate.
260			_c1999
490			_aHM Customs and Excise News Release _v(29/99) 2 July 1999, (2)
520			_aThe VAT rate on some imported art works is to be reduced to 5% from 17.5%. The lower rate will include art produced since April 1973 and limited editions of tapestries, ceramics, enamels and photographs.
650			_aVALUE ADDED TAX
690			_aTAXATION
942			_n0
999			_c61455 _d61455