Commentary

I9.324 Foreign-owned works of art

IHT, trusts and estates

I9.324 Foreign-owned works of art

I9.324 Foreign-owned works of art

As described in I9.311, foreign-owned works of art situated in the UK for one or more of the purposes of public display, cleaning and restoration (and for no other purpose) are exempt; the exemption applies on death1.

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