asked the Chancellor of the Exchequer whether the availability of reasonable public access to a work of art while consideration is being given to its eligibility for acceptance in lieu of tax has been treated by the Inland Revenue as a factor justifying the waiving of interest charges arising during the period of such consideration; and, if so, whether the acceptance of this factor has been brought to the attention of taxpayers in any official publication.

I shall let the hon. Member have a reply as soon as possible.

asked the Chancellor of the Exchequer whether he will clarify the statement by the Under-Secretary of State for the Environment in Standing Committee F on 22 January, Official Report, column 259, that when property is accepted in lieu, there is no tax charged on the value of that property itself.

I shall let the hon. Member have a reply as soon as possible.