000 00790cam a2200205 4500
001 WB3816-01
008 020502n2002 000 0 eng u
035 _a(Sirsi) u117813
245 _aCustoms' import VAT concession
260 _c2002
490 _aAntiques Trade Gazette
_v(1537) 4 May 2002, 1&3(1)
520 _aCustoms and Excise have relaxed Import VAT rules on art following pressure from the British Art Market Federation. The 12-month rule which stopped any work of art re-imported to the UK after less than a year after its export from qualifying from the reduced rate of 5% import VAT has been scrapped.
590 _aWB
650 _aIMPORT VAT
650 _aTAXES
650 _aFINE ART
650 _aART MARKET
690 _aArts and antiques
_96217
942 _n0
999 _c70157
_d70157