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Gifts In Lieu Of Inheritance Tax

Volume 201: debated on Friday 20 December 1991

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To ask the Secretary of State for Scotland if any works of art accepted in lieu of inheritance tax have been allocated since he last made an announcement.

Region(a) Serious irregularity(b) Minor breach(c) Payment withheld(a) Serious irregularity(b) Minor breach(c) Payment withheld
in fullin partin fullin part
Dumfries and Galloway
Full information in respect of the 1990–91 set-aside year is not yet avilable, as claims are still being checked and processed.

To ask the Secretary of State for Scotland how many farmers have received payment under the set-aside scheme, for each year since 1988, in each

Payments for 1988–89 (set-aside agreements entered into in 1988)
RegionHorse-based activitiesGolf coursesGame cover (commercial)Sports groundsOther recreational facilitiesOther

I am particularly pleased to announce that I am allocating the following pre-eminent works of art accepted in lieu of inheritance tax to the Royal Scottish Academy, Edinburgh, on permanent loan.

ItemsAmount of tax satisfied
Portrait of Selina Thistlethwayte by Thomas Gainsbourgh£6,650,000
Portrait of Robert Thistlethwayte of Norman Court by Thomas Gainsbourgh
Portrait of Pierre Pecquius by Sir Peter Paul Rubens
View of Wageningen by Hercules Seghers
The Royal Scottish Academy is making arrangements for a short exhibition of the paintings in the Academy building early in 1992. I have agreed that they will then go on loan to the Aberdeen art gallery while preparations are made for their permanent display at the Royal Scottish Academy.