Works of Art (Hansard, 2 May 1996)

HC Deb 02 May 1996 vol 276 c616W 616W

§ Mr. Wilson
To ask the Chancellor of the Exchequer if he will list the membership of the Advisory Committee on Conditionally Exempt Works of Art. [27116]

§ Mr. Jack
There is no advisory committee on conditional exemption from inheritance tax for works of art. The Inland Revenue seek advice from the keepers and curators of the appropriate national collections about the suitability of any particular items for the purposes of the exemption.