§ Mr. Bill WalkerTo ask the Secretary of State for Scotland if any works of art have been accepted in lieu of inheritance tax since he last made an announcement.
§ Mr. LangI am pleased to announce that the following work has been accepted in lieu of inheritance tax.
Item Amount of Tax Satisfied Portrait of Patrick Home, attributed to Sir Joshua Renolds £20,000 The portrait has been allocated to the National Galleries of Scotland and is to be kept at Paxton house, Paxton, Berwickshire.