The National Gallery
The British Museum
The National Museums of Scotland
The National Museum of Wales
The Ulster Museum

Any other similar national institution which exists wholly or mainly for the purpose of preserving for the public benefit a collection of scientific, historic or artistic interest and which is approved for the present purposes by the Treasury.

Any museum or art gallery in the United Kingdom which exists wholly or mainly for that purpose and is maintained by a local authority or university in the United Kingdom.

Any library the main function of which is to serve the needs of teaching and research at a university in the United Kingdom.

The Historic Buildings and Monuments Commission for England.
The National Trust for Places of Historic Interest or Natural Beauty
The National Art Collections Fund
The Trustees of the National Heritage Memorial Fund
The Friends of the National Libraries
The Historic Churches Preservation Trust
The Nature Conservancy Council
Any Local Authority (this includes National park Authorities)
Any Government department (including the National Debt Commissioners)
Any University or University college in the United Kingdom
A health service body, within the meaning of section 19(A) of the Income and Corporation Taxes Act 1988.