HC Deb 16 April 1981 vol 3 c242W
Mr. Faulds

asked the Secretary of State for Eduction and Science whether six paintings from the Newcastle collection listed in his written answer to the hon. Member for Warley, East on 3 April, Official Report, c. 165–166, as accepted in satisfaction of capital transfer tax were so accepted by virtue of paragraph 17(4)(c) of schedule 4 to the Finance Act 1975, whereby a group of pictures is eligible for such acceptance.

Mr. Channon

The six paintings were accepted as individual items, under paragraph 17(4)(a) of schedule 4 to the Finance Act 1975.