Section 48.

Works of art.

1. Every work of art being -

(a) a picture (other than a painting, drawing or pastel specified in paragraph 23 of Schedule 3), collage or similar decorative plaque, executed entirely by hand by an artist, other than -

(i) plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes,

(ii) hand-decorated manufactured articles, and

(iii) theatrical scenery, studio back cloths or the like of painted canvas,

(b) a sculpture cast, the production of which is limited to 8 copies and supervised by the artist or by the artist's successors in title provided that, in the case of a statuary cast produced before 1 January 1989, the limit of 8 copies may be exceeded where so determined by the Revenue Commissioners,

(c) a tapestry or wall textile made by hand from original designs provided by an artist, provided that there are not more than 8 copies of each,

(d) individual pieces of ceramics executed entirely by an artist and signed by the artist,

(e) enamels on copper, executed entirely by hand, limited to 8 numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery, goldsmiths' wares and silversmiths' wares, or