HC Deb 28 November 1973 vol 865 c158W
Mr. Wyn Roberts

asked the Chancellor of the Exchequer if any further works of art have recently been accepted in lieu of estate duty.

Mr. Nott

Yes. Six items of porcelain, a Harbour Scene in coloured chalks by J. McNeil Whistler, and a pen and ink and wash drawing by Canaletto of an Architectural Fantasy with Roman Amphitheatre near a Lagoon, have been accepted under these provisions. The total cost borne by the National Land Fund after allowing for exemption from estate duty and capital gains tax is £9,640.

The Paymaster-General, after taking advice from the Standing Commission on Museums and Galleries, will in due course announce the destinations of these works of art.