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Sir Hector Monro
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.
Mr. Lang
My right hon. Friend the Minister for the Arts announced on 26 April 1991 that the following items had been accepted in lieu of inheritance tax.
| Items | Amount of tax satisfied |
| Portrait of Thomas Lamb by Allan Ramsay; two paintings and two volumes of drawings by Alexander Runciman | £196,000 |