§ Mr. KynochTo ask the Secretary of State for Scotland what new items, accepted in lieu of inheritance tax, have been allocated in Scotland.
§ Mr. LangI am pleased to announce that I am allocating a collection of items, accepted in lieu of6W approximately £108,000 of inheritance tax, to the National Trust for Scotland. The collection of items, mainly consisting of furniture and fittings, was accepted in March 1994 in lieu of tax arising from the death of Major Charles Smiley. The items are historically associated with Castle Fraser, Inverurie, Aberdeenshire, and will remain on display at Castle Fraser in accordance with the condition on which the offer was made.