§ Mr. Pawseyasked the Chancellor of the Exchequer whether, pursuant to his written answer, Official Report, 3 April 1980, c. 325, any further objects were accepted in satisfaction of estate duty or capital tax before the national land fund was abolished.
§ Mr. Peter ReesYes. The following objects have been accepted in lieu of capital transfer tax or estate duty on four separate estates:
1. A collection of eighteenth and nineteenth century silver, silver-gilt and gold plate;
2. Seven illuminated manuscripts of the eleventh to fifteenth centuries;
550Wallowance; and if he will make a statement;
(3) if it is his intention, when he brings the unemployment benefit within the tax system, to treat it as earned income in respect of a married woman's earned income allowance; and if he will make a statement;
(4) if it is his intention, when he brings the invalidity benefit within the tax system, to treat it as earned income in respect of a married woman's earned income allowance; and if he will make a statement.
§ Mr. Peter ReesI shall let the hon. Member have a reply as soon as possible.