§ Mr. FauldsTo ask the Secretary of State for National Heritage, pursuant to her answer of 11 July,Official Report, columns 251–52, if she will take steps to promote the expediting of the allocations of works of art and museum objects which have already been accepted in satisfaction of inheritance tax during the years 1992 to 1994; and if she will make a statement giving reasons for the delay which has taken place in the four instances concerned. [38697]
§ Mr. Sproat[holding answer 22 July 1996]: The list supplied in my answer of 11 July was a comprehensive one covering all items which I have agreed may be accepted in lieu of tax and which are still active, and the date of that agreement. The list was not therefore confined solely to items which have been finally accepted in lieu of tax—for which memoranda have been exchanged between the Inland Revenue and the relevant estate and for which the Revenue has been compensated by my Department for the tax forgone. Once I have agreed acceptance, it may, in some cases, take time for acceptance or allocation to follow. This may be for legal, taxation and other such technical reasons. I cannot comment on individual cases because of the law relating to the confidentiality of taxpayers' affairs—section 182 of the Finance Act 1989. It is the Museums and Galleries Commission which advises me both on whether to agree the acceptance of AIL offers and on their allocation. My Department, the MGC, and all other parties involved in administering and negotiating the allocation of accepted items will continue to do so as speedily as the technical complexities allow.
§ Mr. FauldsTo ask the Secretary of State for National Heritage if she will make it her policy to favour a more flexible interpretation of what may constitute significant partnership funding required in order to make available lottery funding for the acquisition by public institutions of exceptional works of art; and if she will make a statement. [38666]
§ Mr. Sproat[holding answer 22 July 1996]: My policy is that partnership funding should be required. I have encouraged the lottery distributors to be flexible in their interpretations of this requirement reflecting the circumstances in which they operate.