asked the Chancellor of the Exchequer whether any further objects have been accepted in lieu of estate duty or capital transfer tax and dealt with in accordance with the provisions of sections 50 and 51 of the Finance Act 1946.

Yes. Fifteen paintings by Sir Winston Churchill and the American flag—known as "Old Glory"—which was flown at half-mast in Washington DC following the news of Sir Winston's death, together with a covering letter from the American Secretary of State, have been accepted in lieu of capital transfer tax, following the death of Baroness Spencer-Churchill.These items have been allocated to the National Trust for Places of Historic Interest or National Beauty for display to the public at Chartwell.The net cost borne by the National Land Fund is £57,475.