HC Deb 09 February 1982 vol 17 c321W
Mr. Faulds

asked the Secretary of State for Education and Science whether, further to his written answer to the hon. Member for Working (Mr. Onslow) on 28 January, Official Report, columns 397–98, the 28 paintings there specified (a) were accepted in part satisfaction of capital transfer tax as a group in accordance with paragraph 17(4)(c) of schedule 4 to the Finance Act 1975 and (b) were offered for this purpose conditionally on their being allocated to the Walker art gallery, Liverpool.

Mr. Channon

The 28 paintings listed in my written answer to my hon. Friend the Member for Woking (Mr. Onslow) on 28 January were accepted under paragraph 17(4)(c) of schedule 4 to the Finance Act 1975. They were not offered on any condition, but the executors expressed a wish for them to be allocated to the Walker art gallery, Liverpool.