IHTM11224 - Gifts for National Purposes: qualifying Bodies
The bodies which qualify for the exemption are set out in IHTA84 Sch 3 as amended. They are
- The National Gallery
- British Museum
- The National Museums of Scotland (from 1 October 1985 - previously the Royal Scottish Museum)
- The National Museum of Wales
- The Ulster Museum
- Any other similar national institution which exists wholly or mainly for the purposes of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the purposes of this Schedule by the Treasury. Approval has, to date, been given to:
The British Library
The British Museum (before 1 September 1992 - the Natural History Museum)
The Fleet Air Arm Museum
The Geological Museum
The Imperial War Museum
Lambeth Palace Library
The London Museum
The National Army Museum
The National Galleries of Scotland
The National Library of Scotland
The National Library of Wales
The National Maritime Museum
The National Museums and Galleries on Merseyside
The National Museum of Antiquities, Scotland (before 1 October 1985)
The National Portrait Gallery
The National Postal Museum
The National History Museum
Portsmouth Royal Naval Museum
The RAF Museum
The Royal Botanic Gardens, Kew
The Royal Marines Museum
The Science Museum
Submarine Museum
The Tate Museum
The Tower Armouries
The Ulster Folk Museum
The Victoria and Albert Museum
The Wallace Collection
- Any museum or art gallery in the UK which exists wholly or mainly for that purpose and is maintained by a Local Authority or University in the UK
- Any library the main function of which is to serve the needs of teaching and research at a University in the UK
- The Historic Buildings and Monuments Commission for England
- The National Trust for Places of Historic Interest or Natural Beauty
- The National Trust for Scotland for Places of Historic Interest or Natural Beauty
- The National Art Collections Fund
- The Trustees of the National Heritage Memorial Fund
- The National Endowment for Science, Technology and the Arts (NESTA) (from 2 July 1998)
- The Friends of the National Libraries
- The Historic Churches Preservation Trust
- The Nature Conservancy Council (before 1 April 1991)
- Nature Conservancy Council for England (from 1 April 1991)
- Nature Conservancy Council for Scotland (from 1 April 1991)
- Countryside Council for Wales (from 1 April 1991)
- Any Local Authority (IHTM11225)
- Any Government department (IHTM11226)
- Any University or University College in the UK
- A health service body (IHTM11227), within the meaning of ICTA88/S.519A ( this was added to the list with effect from 17 September 1990)