BUYER'S PREMIUM

The buyer shall pay the hammer price together with a premium, at the following rate, thereon.
25% up to £500,000/20% thereafter.
VAT will be charged on the premium at the rate imposed by law (see our Conditions of Sale at the back of this catalogue).

ADDITIONAL VAT

† VAT at the standard rate payable on the hammer price
‡ Reduced rate of 5% import VAT payable on the hammer price
[Ω] Standard rate of import VAT on the hammer price

Lots affixed with ‡ or [Ω] symbols may be subject to further regulations upon export /import, please see Conditions of Sale for Buyers Section D.2.

No VAT is payable on the hammer price or premium for books bought at auction

REGISTRATION

All potential buyers must register prior to placing a bid. Paddle registration must be completed in advance of the sale day. Please note that all first-time, and those returning after an extended period, bidders at Lyon & Turnbull will be asked to supply the following documents in order to facilitate registration:
1 – Government issued photo ID (Passport/Driving licence)
2 – Proof of address (utility bill/bank statement).

By registering for the sale, the buyer acknowledges that he or she has read, understood and accepted our Conditions of Sale.

ARTIST’S RESALE ROYALTY (DROIT DE SUITE)

This symbol § indicates works which may be subject to the Droit de Suite or Artist’s Resale Right, which took effect in the United Kingdom on 14th February 2006. We are required to collect a royalty payment for all qualifying works of art. Under new legislation which came into effect on 1st January 2012 this applies to living artists and artists who have died in the last 70 years. This royalty will be charged to the Buyer on the Hammer Price and in addition to the Buyer’s Premium. It will not apply to works where the Hammer Price is less than €1,000 (euros). The charge for works of art sold at and above €1,000 (euros) and below €50,000 (euros) is 4%. For items selling above €50,000 (euros), charges are calculated on a sliding scale. All royalty charges are paid to the Design and Artists Copyright Society (‘DACS’) and no handling costs or additional fees are retained by the Auctioneer. Resale royalties are not subject to VAT. Please note that the royalty payment is calculated on the rate of exchange at the European Central Bank on the date of the sale. More information on Droit de Suite is available at www.dacs.org.uk.

REMOVAL OF PURCHASES

Responsibility for packing, shipping and insurance shall be exclusively that of the purchaser. See Collections & Storage section for more info specific to this particular auction.

CATALOGUE DESCRIPTIONS

All item descriptions, dimensions and estimates are provided for guidance only. It is the buyer’s responsibility to inspect all lots prior to bidding to ensure that the condition is to their satisfaction. Our specialists will be happy to prepare condition reports and additional images. These are for guidance only and all lots are sold ‘as found’, as per our Conditions of Sale.

IMPORT/EXPORT

Prospective buyers are advised that several countries prohibit the importation of property containing materials from endangered species, including but not limited to; rosewood, rhino horn, ivory, coral and tortoiseshell. Accordingly, prospective buyers should familiarise themselves with all relevant customs regulations prior to bidding if they intend to import lots to another country. It is the buyer’s sole responsibility to obtain any relevant export or import licence. The denial of any licence or any delay in obtaining licences shall neither justify the recession of any sale nor any delay in making full payment for the lot.

ENDANGERED SPECIES

Please be aware that lots marked with the symbol Y contain material which may be subject to CITES regulations when exporting outside Great Britain. For more information visit http://www.defra.gov.uk/ahvla-en/imports-exports/cites

JAMES KAY R.S.A., R.S.W. (SCOTTISH 1858-1942)

CHURCH INTERIOR, ROUEN, FRANCE

Description

Dimensions