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).