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                                        THE RAYMAN ORGANISATION 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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                                        THE REDFERN 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
 
                                        - May 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                     
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                                        THE ROYAL ACADEMY OF ARTS
                                    
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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
 
                                        - April 2025
 
                                        - May 2025
 
                                        - August 2025
 
                                     
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                                        THE ROYAL DRAWING SCHOOL
                                    
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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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                                        THE ROYAL SCOTTISH ACADEMY OF PAINTING SCULPTURE AND ARCHITECTURE
                                    
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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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                                        THE SCHOOL FOR SCANDAL
                                    
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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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                                        THE SERPENTINE TRUST
                                    
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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
 
                                        - August 2025
 
                                     
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                                        THE SHETLAND GALLERY
                                    
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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… | 
                                
                                    
                                        - April 2025
 
                                        - May 2025
 
                                        - June 2025
 
                                        - August 2025
 
                                     
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                                        THE SHIPPING COMPANY 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
 
                                        - February 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        THE SLOANE CLUB MANAGEMENT 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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                                        THE SODEN 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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                                        THE STOURBRIDGE MIRROR COMPANY 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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                                        THE STRATFORD 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… | 
                                
                                    
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                                        THE STRATHEARN 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
 
                                        - May 2025
 
                                        - June 2025
 
                                     
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                                        THE SUNDAY PAINTER GALLERY L IMITED
                                    
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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
 
                                        - February 2025
 
                                        - March 2025
 
                                        - April 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        THE TAGLI 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… | 
                                
                                    
                                        - February 2025
 
                                        - June 2025
 
                                        - August 2025
 
                                     
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                                        THE TOP DRAWER CLYDEBANK 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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                                        THE TRUSTEES OF THE TATE GALLERY
                                    
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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
 
                                        - April 2025
 
                                        - May 2025
 
                                        - June 2025
 
                                        - August 2025
 
                                     
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                                        THE UNICORN GALLERY 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
 
                                        - August 2025
 
                                     
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                                        THE UNIT LONDON
                                    
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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
 
                                        - February 2025
 
                                        - March 2025
 
                                        - April 2025
 
                                        - May 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        THE UNIVERSITY COURT OF THE UNIVERSITY OF DUNDEE
                                    
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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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                                        THE UNIVERSITY OF EDINBURGH
                                    
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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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                                        THE UNIVERSITY OF MANCHESTER
                                    
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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
 
                                        - April 2025
 
                                        - June 2025
 
                                     
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                                        THE VICTORIA & ALBERT MUSEUM
                                    
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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
 
                                        - March 2025
 
                                        - April 2025
 
                                        - June 2025
 
                                     
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                                        THE WALL DECOR GROUP 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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                                        THE WATERSHED ARTS TRUST 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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                                        THE WELLCOME TRUST 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
 
                                        - May 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                     
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                                        THE WHITE WALL COMPANY 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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                                        THE WOODBRIDGE BOAT YARD 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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                                        THOMAS BAXTER HOWSE
                                    
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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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                                        THOMAS CAMPBELL
                                    
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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… | 
                                
                                    
                                        - April 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                     
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                                        THOMAS DANE 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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                                        THOMAS DEL MAR 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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                                        THOMAS GIBSON FINE ART 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
 
                                        - April 2025
 
                                        - June 2025
 
                                     
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                                        THOMAS HAMMICK
                                    
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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
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        THOMPSON 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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                                        THOMPSON'S GALLERY ALDEBURGH 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
 
                                        - August 2025
 
                                     
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                                        THOMPSON'S GALLERY LONDON LI MITED
                                    
                                 | 
                                
                                    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… | 
                                
                                    
                                        - April 2025
 
                                        - May 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                        - August 2025
 
                                     
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                                        THOMSON HAZEL
                                    
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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… | 
                                
                                    
                                        - April 2025
 
                                        - May 2025
 
                                        - July 2025
 
                                     
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                                        THORNHILL SEAN JONATHAN
                                    
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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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                                        THOS. AGNEW & SONS 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
 
                                        - March 2025
 
                                        - May 2025
 
                                        - June 2025
 
                                        - July 2025
 
                                     
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                                        THRIVING ARTISTS BUSINESS SC HOOL 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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                                        TICKNER MARTIN
                                    
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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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                                        TIDLOS 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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                                        TIGERBAY PALACE 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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                                        TIGERMILK LONDON 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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                                        TIM FOWLER
                                    
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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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                                        TIM LAYZELL 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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                                        TIMELINE 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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                                        TIMES 2 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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