IHTM11224 - Gifts for National Purposes: qualifying Bodies

皇冠体育app bodies which qualify for the exemption are set out in IHTA84 Sch 3 as amended. 皇冠体育appy are

  • 皇冠体育app National Gallery
  • British Museum
  • 皇冠体育app National Museums of Scotland (from 1 October 1985 - previously the Royal Scottish Museum)
  • 皇冠体育app National Museum of Wales
  • 皇冠体育app 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聽Schedule by the Treasury. Approval has, to date, been given to:

皇冠体育app British Library

皇冠体育app British Museum (before 1 September 1992 - the Natural History Museum)

皇冠体育app Fleet Air Arm Museum

皇冠体育app Geological Museum

皇冠体育app Imperial War Museum

Lambeth Palace Library

皇冠体育app London Museum

皇冠体育app National Army Museum

皇冠体育app National Galleries of Scotland

皇冠体育app National Library of Scotland

皇冠体育app National Library of Wales

皇冠体育app National Maritime Museum

皇冠体育app National Museums and Galleries on Merseyside

皇冠体育app National Museum of Antiquities, Scotland (before 1 October 1985)

皇冠体育app National Portrait Gallery

皇冠体育app National Postal Museum

皇冠体育app National History Museum

Portsmouth Royal Naval Museum

皇冠体育app RAF Museum

皇冠体育app Royal Botanic Gardens, Kew

皇冠体育app Royal Marines Museum

皇冠体育app Science Museum

Submarine Museum

皇冠体育app Tate Museum

皇冠体育app Tower Armouries

皇冠体育app Ulster Folk Museum

皇冠体育app Victoria and Albert Museum

皇冠体育app 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
  • 皇冠体育app Historic Buildings and Monuments Commission for England
  • 皇冠体育app National Trust for Places of Historic Interest or Natural Beauty
  • 皇冠体育app National Trust for Scotland for Places of Historic Interest or Natural Beauty
  • 皇冠体育app National Art Collections Fund
  • 皇冠体育app Trustees of the National Heritage Memorial Fund
  • 皇冠体育app National Endowment for Science, Technology and the Arts (NESTA) (from 2 July 1998)
  • 皇冠体育app Friends of the National Libraries
  • 皇冠体育app Historic Churches Preservation Trust
  • 皇冠体育app 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)