18 Value of imported works of art etc: auctioneer's commission
Finance Act 2006 (2006 c 25) | Legislation

Imported works of art etc

18  Value of imported works of art etc: auctioneer's commission

(1)     Section 21 of VATA 1994 (value of imported goods) is amended as follows.

(2)     In subsection (2) (value of imported goods to include taxes and expenses), after “shall” insert “(subject to subsection (2A)

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