(1) In this Chapter, a "listed asset" means an item of property that falls within one of the following descriptions of property -(a) precious metals;(b) precious stones;(c) watches;(d) artistic works;(e) face-value vouchers;(f) postage stamps.
(2) The Secretary of State may by regulations amend subsection (1) -
(a) by removing a description of property;
(b) by adding a description of tangible personal (or corporeal moveable) property.
(3) The Secretary of State must consult the Scottish Ministers and the Department of Justice before making regulations under subsection (2).
(4) In this section -
(a) "precious metal" means gold, silver or platinum (whether in an unmanufactured or a manufactured state);
(b) "artistic work" means a piece of work falling within section 4(1)(a) of the Copyright, Designs and Patents Act 1988;
(c) "face-value voucher" means a voucher in physical form that represents a right to receive goods or services to the value of an amount stated on it.