CG/APP2 - Relief from IHT & CGT: recipient bodies (CG73300+ & CG67030+)

TCGA92/S257; Schedule 3 IHTA 1984

The National Gallery

The British Museum

The National Museums of Scotland

The National Museum of Wales

The Ulster Museum

Any other similar national institution which exists wholly or mainly for the purpose of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the purposes of the relief by the Treasury. The following bodies have been approved:-

British Museum (Natural History), before 1.9.92

Fleet Air Arm Museum

Geological Museum

Imperial War Museum

Lambeth Palace Library

London Museum

National Army Museum

National Galleries of Scotland

National Library of Scotland

National Library of Wales

National Maritime Museum

National Museums and Galleries on Merseyside

National Museum of Antiquities of Scotland, before 1.10.85

National Portrait Gallery

National Postal Museum

Natural History Museum

Portsmouth Royal Naval Museum

RAF Museum

Royal Botanic Gardens, Kew

Royal Marines Museum

Science Museum

Submarine Museum

Tate Gallery

Tower Armouries

Ulster Folk Museum

Victoria and Albert Museum

Wallace Collection

Any museum or art gallery in the United Kingdom which exists wholly or mainly for that purpose and is maintained by a local authority or university in the United Kingdom.

Any library the main function of which is to serve the needs of teaching and research at a university in the United Kingdom.

The National Art Collections Fund.

The Historic Buildings and Monuments Commission for England.

The National Trust for Places of Historic Interest or Natural Beauty.

The National Trust for Scotland for Places of Historic Interest or Natural Beauty.

The Trustees of the National Heritage Memorial Fund.

The National Endowment for Science Technology and the Arts (with effect from 2.7.1998).

The Historic Churches Preservation Trust.

The Friends of the National Libraries.

The Nature Conservancy Council for England.

Scottish Natural Heritage.

Countryside Council for Wales.

Any local authority.

Any Government Department (including the National Debt Commissioners).

Any university or university college in the United Kingdom.

Any health service body within ICTA88/S519A (with effect from 17/9/90).