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                                        ARTECO LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        ARTELIER ARTS LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTFX FINE ART SERVICES LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - March 2025
 
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                                        ARTGO LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTHUR RACKHAM LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTIO GALLERY INC.
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTIQ (EUROPE) LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTIQ LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTIS OPUS LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTISAN STORAGE LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTISTELLAR LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTISTICA ART COLLECTION LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTOTAL LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        - July 2025
 
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                                        ARTS CLUB (LONDON) LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTSCAPY LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTSO LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARTVISOR LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ARUD LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - February 2025
 
                                        - March 2025
 
                                        - June 2025
 
                                     
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                                        ASHIANA INVESTMENTS LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        ASHLEY JAMES RUSSELL CORDWELL & CHRISTOPHER PAUL RUSSELL CORDWELL
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ASHTI FINE ART LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ASHTON AND ASSOCIATES LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
                                        - May 2025
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        ASHTON BENJAMIN
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ASKEDFOR ART LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        Assemblage Limited
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ASSOCIATED NEWSPAPERS LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ATD LOGISTICS & DISTRIBUTION  LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ATELIER LK LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        ATELIER STURGESS LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        AUCTION HOUSE SERVICES LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        AUCTIONET UK LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        AUSTIN DESMOND FINE ART LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        AUTOGRAPH ABP
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        AUTOLUSSO PARTS LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        AVANTGART GALLERY LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
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                                        AYNHOE PARK INTERIORS LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        AZCA AUCTIONS LTD
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        B INTERNATIONAL LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BALDWIN GUGGISBERG LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BALLYMORE DEVELOPMENT MANAGEMENT LIMITED
                                    
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                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BALTIC FLOUR MILLS VISUAL ARTS TRUST
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BANGA MANVINDER
                                    
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                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BANK OF AMERICA NA
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BANKSIDE GALLERY LTD
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
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                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BARBARA HARRIS
                                    
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                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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                                        BARBER JONATHAN ANTONY
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - February 2025
 
                                        - April 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                     
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                                        BARCODE LOGISTICS LIMITED
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - February 2025
 
                                        - March 2025
 
                                        - August 2025
 
                                     
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                                        BARING FINE ART LTD
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - January 2025
 
                                        - February 2025
 
                                        - April 2025
 
                                        - August 2025
 
                                     
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                                        BARKER JONATHAN
                                    
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                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
                                        - February 2025
 
                                        - May 2025
 
                                        - August 2025
 
                                     
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                                        BARNES FINE ART GALLERY      LIMITED
                                    
                                 | 
                                
                                    Commodity code: 97 01 91 0097019100
                                 | 
                                Paintings, e.g. oil paintings, watercolours and pastels, and drawings executed entirely by hand (excl. over 100 y… | 
                                
                                    
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