HC Deb 23 November 1971 vol 826 c1117
8. Mr. Cormack

asked the Chancellor of the Exchequer whether he will consider granting tax relief to individuals who purchase works of art with the intention of giving or bequeathing them to the nation.

Mr. Patrick Jenkin

I cannot anticipate my right hon. Friend's Budget statement.

Mr. Cormack

I thank my hon. Friend for that very unimaginative and disappointing reply. Would he look very carefully at the American system to see whether we can learn some lessons from across the Atlantic?

Mr. Jenkin

I assure my hon. Friend that we are studying a number of ways of fulfilling the pledge in our election manifesto to encourage the flow of funds to charities.