§ Mr. Faulds
asked the Secretary of State for Education and Science whether he will specify the objects and property accepted in satisfaction of estate duty or capital transfer tax during the financial year ended 31 March; and if, in listing them, he will state (a) the amount of tax satisfied in each case, (b) whether any offers of objects accepted carried conditions as to destination and (c) the total of tax thus satisfied during the financial year in question.
§ Mr. Channon
Since 1 April 1980 the following property has been accepted, with the agreement of my right hon. friend the Secretary of State for the Environment, in satisfaction of estate duty or capital transfer tax.165W
Property accepted in lieu of tax Amount of tax-satisfied £ Conditions as to destination Objects Five paintings— 131,000 Offer conditional on allocation Landscape by Cezanne: Fruit by Cezanne: Basket with Fruit by Manet: Dejeuner sur to the Ashmolean Museum, L'Herbe by Manet: La Meuse by Monet Oxford A collection of agricultural implements 14,000 None A painting by David Teniers the Younger, "A Yard of an Inn, with peasants playing bowls" 122,500 None A painting by Philips Wouverman, "A Stag Hunt" None A painting by Gillis Peeters and David Teniers the Younger, "A Scene in a Flemish Village" None A portrait by Gainsborough Dupont of Henry Fiennes Pelham Clinton, then 9th Earl of Lincoln None A portrait by William Hoare of the Right Hon. Henry Pelham, in Chancellor's Robes None A portrait by William Hoare of Thomas Pelham Holles, 1 st Pelham Duke of Newcastle in Garter Robes None An Archive of manuscripts and other documents Offer conditional on allocation to the University of Nottingham A sculpture by Dame Barbara Hepworth-Nicholson, "Parent Two" 23,536 Offer conditional on allocation to Wakefield Art Gallery and Museums Real Property Some 167 acres of scenic woodlands flanking Sissington Castle and gardens in Kent 27,600 None The total of tax thus satisfied during the financial year in question was £318,636.