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Works Of Art (Capital Transfer Tax)

Volume 35: debated on Monday 17 January 1983

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asked the Secretary of State for Education and Science whether he will specify the allocations made to public institutions in the United Kingdom during the half-year ending 31 December of individual works of art and museum objects pre-eminent for national, scientific, historic or artistic interest which have been accepted in satisfaction of capital transfer tax, together with information, where applicable, as to conditions or wishes expressed in the matter of allocation by testators and executors; and whether he will list the works of art and museum objects which are still awaiting allocation, with the respective dates of their acceptance in satisfaction of capital transfer tax.

The information requested is as follows:(i) Allocations made since 1 July 1982:

*1. Two J. M. W. Turner water-colours.
'Salisbury'Salisbury and South Wiltshire Museum.
'Flint Castle.'National Museum of Wales.
2. J. M. W. Turner watercolour of an Italian landscape.Wolverhampton Art Gallery and Museum.
3. Ivory diptych.Birmingham Museum and Art Gallery.
4. Portrait of H. F. P. Clinton by Gainsborough Dupont.Castle Museum, Nottingham.
5. Two portraits by William Hoare:
T. P. Holies, 1st Pelham Duke of Newcastle, in Garter Robes.House of Lords
Rt. Hon. Henry Pelham, in Chancellor's Robes.House of Lords
6. 'Yard of an Inn withGraves Art Gallery, Sheffield
Peasants playing Bowls' by David Teniers the Younger.
'A Stag Hunt' by Philips Wouverman.Graves Art Gallery, Sheffield.
'A Scene in a Flemish Village by Gillis Peters and David Teniers the Younger.Graves Art Gallery, Sheffield
7. Collection of silver.Birmingham City Museum and Art Gallery.



Bowes Museum.
Doncaster Museum.
Fitzwilliam Museum.
Grosvenor Museum.
Royal Pavilion, Brighton.
Ulster Museum.
Victoria and Albert Museum.

* The executors expressed a wish about the final allocation of these watercolours which was honoured.

(ii) Items awaiting allocations at 31 December 1982:


Date of acceptance

1. The Wellington Papers.20 February 1979.
2. 'The Betrayal of Christ' by Van Dyke.19 February 1982
3. Four paintings by Dominic Serres.22 October 1982.
4. Verzelini glass goblet.22 October 1982.
5. Albrecht Dûrer drawing of the Virgin and Child22 October 1982