§ Mr. Faulds
To ask the Secretary of State for National Heritage whether he will list the objects and property accepted in satisfaction of inheritance tax during the financial year ended 31 March; if, in listing them, he will specify(a) the amount of tax satisfied in each case, (b) whether any offers of objects carried conditions as to destination, (c) the dates in each case of the
Item Tax satisfied £ Conditions or wishes Date of MGC recommendation Augustus John portrait 105,000 Unconditional 21 May 1991 Vintage motor cycles and car 153,000 Unconditional 21 June 1991 Staham porcelain collection 77,000 Conditional 22 April 1991 8 contemporary paintings 108,920 Conditional 1 June 1991 Poele de I'Atelier by Cezanne 750,562 Conditional 28 May 1991 Upton House Chattels 484,820 Conditional 21 June 1991 Sporting paintings and silver collection 233,250 Wish for the paintings to go to the British Art Sporting Trust and silver to the Victoria and Albert museum 1 July 1991 Surface substitution by Jennifer Bartlett 64,400 Conditional 5 August 1991 Up and Out by Richard Hamilton 7,000 Conditional 6 December 1991 Hambledon Cricket Club accounts 39,120 Wish to go to the Hampshire Record Office 25 September 1991
§ Mr. Mellor
The information is as follows:
recommendations received by him from the Museums and Galleries Commission for the acceptance of objects, (d) the total for the financial year of the tax thus satisfied and (e) how much of this total was covered in the public accounts by means of resort to the reserve in accordance with Government policy as announced on 26 July 1985, Official Report, column 779; and whether a press notice will be issued by his Department making available the complete list of acceptances during the financial year covered in his reply.
§ Mr. Mellor
The information requested is as follows:23W
The total expenditure for the 1991–92 financial year was £ 3,834,989.72. This includes a further payment for a Rubens cameo, which was accepted in 1989–90. It also includes payment for a Sevres dinner service and bas d'armoire which was accepted in 1990–91, and paid for by a call on the reserve this financial year. In total £ 1,144,172 was met by access to the reserve.
Press notices have already been issued on the acceptance of these items. A further notice will therefore not be issued.
§ Mr. Faulds
To ask the Secretary of State for National Heritage whether he will specify 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, historical or artistic interest which have been accepted in satisfaction of inheritance tax, together with information, where applicable, as to conditions or wishes expressed by testators or executors in the matter of allocation; 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 inheritance tax; and whether a press notice will be issued by his Department in the event of any information being given in his reply which has not previously been announced.
§ Mr. Mellor
The information the hon. Member requests is as follows:
Item To whom allocated Condition/ wishes expressed Poele de l'Atelier by Paul Cezanne National Gallery Conditional Surface Substitution by Jennifer Bartlett Tate Gallery Conditional Chattels at Upton House National Trust Conditional Up and Out by Richard Hamilton Tate Gallery Conditional Two portraits by Reynolds and Van Dyck National Trust Conditional Two busts by Rysbrack National Trust Conditional Portrait by Peter Greenham Tate Gallery Conditional
Items awaiting allocation Date of acceptance Portrait by Beechey 20 April 1990 Collection of drawings by Runciman 26 April 1991 Hambledon Cricket Club Accounts 16 June 1992 8 Contemporary paintings 18 February 1992 Vintage motor vehicles 28 November 1991
Press notices have already been issued announcing the allocation of these items. A further notice will therefore not be issued.