§ Mr. Fauldsasked 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 specify (a) the amount of tax
Property accepted in lieu of tax Amount of tax satisfied £ Conditions as to destination Two water-colours by J. M. W. Turner entitled respectively "Salisbury" and "Flint Castle" 50,662 None Six drawings: (i) The Dream of Human Life, a black chalk drawing by Michelangelo 628,887 Offer conditional on allocation to the Home House Society (ii) Christ on the Cross, a black chalk drawing by Michelangelo (iii) Landscape with Two Mules, a pen and ink drawing by Pieter Bruegel the Elder (iv) Landscape with an Artist sketching, a pen and ink drawing by Pieter Bruegel the Elder (v) Alpine Landscape, a pen and ink drawing by Pieter Bruegel the Elder (vi) View of Antwerp from the Sea, a pen and ink drawing by Pieter Bruegel the Elder Twenty-eight paintings: Landscape by Frederick Lee 53,277 None Landscape by Edmund Bristow Lord Sefton, his brother and son by Richard Ansdell RA Portrait of a dark bay horse outside a loose box by Richard Ansdell RA Lord Sefton and his brother mounted by Richard Ansdell RA Landscape by Richard Ansdell RA Portrait of a member of the Molyneux family by Richard Ansdell RA Landscape at Altcar by John Ferneley Landscape by John Skeaping RA Ghillie with a pony by Richard Ansdell RA Boy with his dogs, by Richard Ansdell RA Portrait of a member of the Molyneux family (English school) A river landscape with a mill by Frederick Richard Lee RA Portrait of the 6th Earl of Sefton by John A. Berrie Jewel, a dark bay hunter by Frank Paton Portrait of Hugh, 7th Earl of Sefton by W. Llewellyn Portrait of Osbert, 6th Earl of Sefton by J. A. Berrie A pair of portraits of young girls by J. C. Morre A portrait of the Sefton children by Richard Ansdell RA Portrait of Isabella, Countess of Sefton by John Russell RA Portrait of the Countess of Sefton by A de Solome Portrait of Hugh, 7th Earl of Sefton, by Philip de Lazslo Portrait of Cecil Molyneux RN by Philip de Lazslo Two views of a Scottish house and two landscape sketches by Richard Ansdell RA Romantic river landscape with fisherman, by Barreth Highland loch landscape by Frederick Richard Lee RA The river Lyon by Frederick Richard Lee Four studies of a stag's head by Richard Ansdell RA A painting by Sir Anthony Van Dyck, 'The Betrayal of Christ' 702,635 Offer conditional on painting remaining in situ at Corsham Court, near Bath A late fourteenth century English rectangular ivory diptych 12,813 None Some 128 acres of marshland at Brightlingsea, in Essex 60,955 None A framed watercolour by J. M. W. Turner depicting an Italian scene 15,150 None The of tax thus satisfied during the financial year in question is £1,524,379. In addition, payments amounting in total to £10,813 were made to the Commissioners of Inland Revenue from the acceptance in lieu provision because of a reduction in the notional rate of tax applicable to an item offered in lieu of tax as a result of a diminution in the value of the estate after the item has been accepted in lieu of tax.
356Wsatisfied 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. ChannonSince 1 April 1981, with the agreement of my right hon. Friend the Secretary of State for the Environment, the following property has been accepted, in satisfaction of estate duty or capital transfer tax: