Chattels are situated where they happen to be at the relevant
time.
By extra-statutory concession, if a work of art normally kept
outside the UK would become liable to IHT solely because it
happened to be situated in the UK at the relevant date, the
liability will be waived if it was brought here solely for public
exhibition, cleaning or restoration.
Any case in which the benefit of the concession is claimed,
or its application raised as a possibility, must be referred to
Heritage Section.
