HC Deb 10 March 1982 vol 19 c409W
Mr. Michael Morris

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

Mr. Channon

Yes. A framed watercolour by J. M. W. Turner depicting an Italian scene 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 £15,150.