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Works Of Art In Lieu Of Inheritance Tax

Volume 263: debated on Monday 17 July 1995

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To ask the Secretary of State for National Heritage if she will list the allocations made to public institutions in the United Kingdom during the half-year ended 30 June of individual works of art and museum objects pre-eminent for national, scientific, historic or artistic interest which have been accepted in satisfaction of inheritance tax, indicating, where applicable, the conditions and wishes expressed by testators or executors in the matter of allocation; and if she will list the works of art and museum objects which are still awaiting allocation, with the respective dates of their acceptance in satisfaction of inheritance tax. [34220]

The information that the hon. Member requested is as follows:

ItemTo whom allocatedCondition/wishes
'Stonehenge' Watercolour by TurnerSalisbury and South Wiltshire MuseumConditional
Chattels at Calke AbbeyNational TrustConditional
Reference books relating to the Godman collection of Islamic ArtBritish MuseumConditional
Six sculptures by Naum GaboTate GalleryConditional
Silver Gilt Wine Fountain by de LamerieNational TrustConditional
Paintings by Chagall and MagritteCastle Museum, NorwichConditional
Paintings by Steen, van Ruisdael and BerchemRoyal Scottish Academy, Edinburgh, on permanent loanConditional
Chattels at Nymans HouseNational TrustConditional
Unallocated itemsDate accepted
Painting by Francis Bacon25 April 1995
Roundel by Foggini25 April 1995