Items in Lieu of Duty

HC Deb 19 January 1982 vol 16 cc123-4W

Mr. Murphy

asked the Secretary of State for Education and Science whether any further items have been accepted by the Government in satisfaction of estate duty or capital transfer tax.

Mr. Channon

Yes. A late fourteenth century English rectangular ivory diptych has been accepted in part satisfaction of capital transfer tax.

The net cost, borne equally on the Votes of my Department and the Department of the Environment, is £12, 813.