This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Exemptions: Public access rule - Condition A - property definitions

Condition A (ITA07/s809Z(2)) of the public access rule is met if the property is:

  • a work of art
  • a collector’s item, or
  • an antique

For the purpose of this Condition these terms are as defined in Annex IX of Council Directive 2006/112/EC refer to RDRM37030 (Appendix 3).