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WORKS OF ART - LIMITED EDITIONS (Works of art)

Rate

Reduced rate

Remarks

Reduced rate also applies to limited editions of original works of art coming within the meaning of Paragraph 1 of Schedule 5. Mass-produced/copied works of art are liable at the Standard rate.

Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref

Section: 48(1) Schedule: 3 Paragraph: 23

Published: 17 August 2021 Print this page

 
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