§ Mr. McQuarrieasked the Secretary of State for Scotland if he will specify any objects which have been accepted in satisfaction of capital transfer tax since 1 April; and how much tax was satisfied in each case.
§ Mr. YoungerThe following objects have been accepted in satisfaction of capital transfer tax:
477W
- (a) Four portraits dated 1747 by Allan Ramsay of members of the Erskine family;
- (b) the papers of Sir William and Lady MacTaggart.
The amounts of tax involved are £9,040 and £14,840 respectively.
The Ramsay portraits were offered on condition of their being allocated to the House of Dun, which the National Trust for Scotland will be opening to the public in due course; until then the portraits will remain in the safe keeping of the National Galleries of Scotland. I am seeking advice on the allocation of the MacTaggart papers.