HC Deb 09 March 1978 vol 945 cc763-4W
Mr. Alexander Wilson

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, a painting by Guardi entitled "The Piazza and St. Mark's, Venice" and a collection of documents and manuscripts known as the Fisher Papers have been accepted in part satisfaction of estate duty.

The Secretary of State for Scotland will in due course announce the destination of the painting after taking advice from the Standing Commission on Museums and Galleries, and of the papers after consultation with the Royal Commission on Historical Manuscripts.

The total cost borne by the National Land Fund faer allowing for relief from estate duty and capital gains tax is £68,515.

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