§ Mr. BurnsTo ask the Chancellor of the Exchequer, pursuant to his answer of 17 December 1992,Official Report, columns 380–81, when the computerised register of objects granted conditional exemption from inheritance tax will be available for inspection.
§ Mr. DorrellThe Inland Revenue has now completed the computerisation of the register of conditionally exempt works of art (often known as the "V&A list"). The new computerised register includes a search and retrieval facility which will enable an inquirer to identify, more easily, objects of particular interest and obtain a detailed printout.
From today the computerised register can be consulted at the Victoria and Albert Museum (London), National Library of Scotland (Edinburgh), National Museum of Wales (Cardiff) and Ulster Museum (Belfast). Copies of the register in computer-readable format may also be purchased from the capital taxes office of the Inland Revenue for £10.
The computerisation of this register and the other measures which I announced last year will make it easier for the public to enjoy the benefits of conditionally exempt property which Parliament intended.