HC Deb 20 July 1973 vol 860 c236W
Mr. Faulds

asked the Chancellor of the Exchequer whether the Treasury regulations drawn up for the implementation of Section 46 of the Finance Act 1973 allow for an option for the withdrawal by executors if the Treasury decides it is unable to accept in a given case a testator's condition that works of art offered in satisfaction of estate duties should be entrusted to a particular public institution or body.

Mr. Nott

Yes. If a testator imposes a condition which the Government are unable to accept it follows that the executors will be obliged to withdraw the offer.