HC Deb 22 March 1977 vol 928 c529W
Mr. Park

asked the Chancellor of the Exchequer if any property has recently been accepted in lieu of estate duty under the provisions of Section 30 of the Finance Act 1953, Section 34 of the Finance Act 1956 and Section 46 of the Finance Act 1973.

Mr. Denzil Davies

Yes, certain chattels associated with Clandon Park Surrey, have been accepted and transferred to the National Trust to be held for the enjoyment of the public.

Two drawings by Rembrandt Van Rijn, "Tobias and Sara" and "Sacrifice of Manoah", and a collection of ships' figureheads and other maritime objects have also been accepted. An announcement of their destinations will be made by the Minister with special responsibility for the arts in due course after taking advice from the Standing Commission on Museums and Galleries.

The total cost borne by the National Land Fund after allowing for relief from estate duty and capital gains tax is £219,110.