HC Deb 02 July 1996 vol 280 c382W
Mr. Alton

To ask the Chancellor of the Exchequer how many individuals saved inheritance tax as a result of the conditionally exempt works of art list in(a) 1995, (b) 1980 and (c) the list's first year of existence. [34219]

Mr. Jack

The number of estates granted conditional exemption from inheritance tax or capital transfer tax in respect of works of art and chattels that can be viewed by appointment was 31 in 1995 and eight in 1982, the earliest year for which figures were available.

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