§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer if he will list the number of owners of chattels that are conditionally exempt from inheritance tax or capital transfer tax that reside in each English county. [32873]
§ Mr. PrenticeTo ask the Chancellor of the Exchequer how many owners of chattels that are conditionally exempt from inheritance tax or capital transfer tax charge members of the public a fee to view their works of art. [32874]
§ Mr. JackThe information requested is not available. Owners may charge members of the public a reasonable fee to review their conditionally exempt chattels, but there is no statutory power for the purpose of either tax to require owners to tell the Inland Revenue about any fee charged.
§ Mr. PrenticeTo ask the Chancellor of the Exchequer how many owners of works of art which have conditional exemption from inheritance tax or capital transfer tax and to which the public have rights of access(a) do not list their telephone numbers in the register of conditionally exempt works of art and (b) are ex-directory. [32875]