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Estate Duty (Mcneil Whistler Drawing)

Volume 889: debated on Thursday 10 April 1975

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asked the Chancellor of the Exchequer whether the acceptance in lieu of estate duty of a harbour scene in coloured chalks by J. McNeil Whistler at a cost of £600, on the ground that it is pre-eminent for aesthetic merit or historical value, means that it is the decision of the Treasury that the drawing in cuestion had qualified for such acceptance under Section 34(1) of the Finance Act 1956.