31. Antique furniture, silver, glass and porcelain

(1) For the purposes of paragraph 24 of Schedule 3 to the Act, the following articles of furniture, silver, glass and porcelain are specified to be the antiques to which that paragraph applies:

(a) in the case of furniture, any article being movable goods which have been manufactured wholly or mainly from wood, metal (other than silver), marble or other stone, or any combination thereof, and which were designed for use as furnishings, fitments or decoration for private, commercial or public buildings, or for gardens, and which is not covered by paragraph 23 of Schedule 3 to the Act,

(b) in the case of silver, any article manufactured wholly or mainly from silver, not being jewellery, coins, medals, ingots or bars,

(c) in the case of glass, any article manufactured wholly or mainly from glass, including mirrors, chandeliers and leaded or stained glass windows, and

(d) in the case of porcelain, any article being a cup, saucer, bowl, plate, dish, jug, vase, pot, urn or similar goods, or a statue or statuary (other than an article to which paragraph 23(c) of Schedule 3 to the Act relates), manufactured wholly or mainly from porcelain, china, terracotta, clay, ceramics or similar materials, or any combination thereof.

(2) Evidence that the antiques referred to in paragraph (1) are more than 100 years old shall consist of—

(a) a certificate issued by a member of the Irish Antique Dealers’ Association, or of an equivalent trade association recognised by the Commissioners for the purpose of issuing such a certificate,

(b) a certificate issued by or on behalf of the National Museum of Ireland,

(c) a statutory declaration made by a person recognised, for the purpose of making such a declaration, as a connoisseur by the Commissioners in respect of articles of the types concerned,

(d) in the case of imported goods, a certificate, declaration or other document issued or made under the laws of the country of exportation which in the opinion of the Commissioners correspond to a certificate issued under subparagraph (a) or (b) or a statutory declaration made under subparagraph (c), or

(e) an invoice issued in accordance with paragraph (5) or a certification made in accordance with paragraph (6).

(3) Antiques which meet the requirements of paragraphs (1) and (2) and which are not supplied—

(a) by a taxable dealer in accordance with section 87(3) or (8) of the Act, or

(b) by an auctioneer within the meaning of section 89 and in accordance with section 89(3) of the Act, shall be referred to as “Schedule 3 antiques” for the purpose of this Regulation.

(4) A non-taxable person who supplies Schedule 3 antiques to an accountable person who is acquiring such antiques for resale shall, on the date of such supply or within 10 days of that date, issue to the accountable person who acquires the antiques a document in respect of that supply, and the taxable dealer to whom the antiques are supplied shall provide the form for that purpose, setting out the following particulars:

(a) the date of issue of the document,

(b) the name and address of the person who is supplying the goods to which the document relates,

(c) the name, address, and registration number of the accountable person concerned,

(d) a description of the goods, including details of the quantity, type, apparent material of construction, possible origin and identifying features,

(e) the date on which the goods to which the document relates are supplied,

(f) the consideration for the supply, and

(g) the acknowledgement of the person by whom the document is issued,

and the accountable person shall give a copy of the document to the supplier of the goods.

(5) An accountable person who supplies Schedule 3 antiques to another accountable person shall include on the invoice concerned, which he or she is required to issue in accordance with section 66(1) of the Act, a declaration to the effect that the antiques are more than 100 years old.

(6) An accountable person who supplies Schedule 3 antiques to a non-taxable person shall, for the purposes of paragraph (6), certify in writing in respect of each such supply that the said antiques are more than 100 years old.

(7) Every accountable person shall, in relation to antiques which he or she has acquired or supplied, keep full and true records, entered up to date, of the acquisition and resale of such goods, together with cross-references between all such records, the relevant document issued in accordance with paragraph (4), the relevant invoice issued in accordance with paragraph (5) and the certification made in accordance with paragraph (6).