No VAT will be charged on the hammer price, but VAT at 17.5% will be added to the buyer's premium, which is invoiced on a VAT inclusive basis.
Purchased by Mr. Michael S. Hayes at the 1973 exhibition.
Edinburgh, Royal Scottish Academy, 147th Annual Exhibition, 1973, no. 69.
Edinburgh, Royal Scottish Academy, Festival Exhibition, August - September 1975, no. 77.