Section 46.

This Part deals with special arrangements made in accordance with Article 311 and Annex IX of the VAT Directive.

Works of art.

23. The supply of a work of art that is -

(a) a painting, drawing or pastel, or any combination of them, that is produced entirely by hand, not being -

(i) a hand-decorated article,

(ii) a plan or drawing for the purpose of depicting topographical features, or

(iii) a plan or drawing produced for an architectural, engineering, industrial, commercial or similar purpose,

(b) an original lithograph, engraving, or print, or any combination of them, produced directly from lithographic stones, plates or other engraved surfaces, that are produced entirely by hand, or

(c) an original sculpture or statue (not being a mass-produced reproduction or work of craftsmanship of a commercial nature),

but excluding the margin scheme supply of such a work.

Antiques.

24. The supply of an antique that is an article of furniture, silver, glass or porcelain (whether hand-decorated or not) of a kind specified in regulations, that is shown to the satisfaction of the Revenue Commissioners to be more than 100 years old, but excluding -