HC Deb 12 November 1976 vol 919 c292W
Mr. Anderson

asked the Chancellor of the Exchequer if any further objects have recently been accepted in lieu of estate duty or capital transfer tax.

Mr. Denzil Davies

Yes, certain chattels associated with Attingham Park, Shropshire, and with Lindisfarne Castle, Northumberland, have been accepted and transferred to the National Trust to be held for the enjoyment of the public.

A sheet of studies by Paolo Veronese in pen, ink and wash for his work "The Finding of Moses", the collection of the late Sir Arthur Elton relating to the history of technology and the Newhailes collection comprising the books and manuscripts of Lord Hailes the eighteenth century historian have also been accepted in lieu of estate duty, while a twelth century English ivory liturgical comb has been accepted in lieu of capital transfer tax. The Minister with special responsibility for the arts will shortly announce the destination of the sheet of studies, Sir Arthur Elton's collection and the liturgical comb after taking advice from the Standing Commission on Museums and Galleries, while the Secretary of State for Scotland will announce the destination of the Newhailes collection after taking advice from the Royal Commission on Historical Manuscripts and a recently constituted panel set up to advise on the allocation of printed books.

The total cost borne by the National Land Fund after allowing for exemption from estate duty, capital transfer tax and capital gains tax is £298,611.