Law of Value-Added Tax, Finance (No. 2) Act 2023 (Volume 1)
2. Auction margin scheme
The auction margin scheme applies to certain works of art, collectors’ items, antiques or movable second-hand goods which are sold by an auctioneer at a public auction.
T...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.