Former MP for Bristol South East
Where an election is made for the herd basis for taxation purposes, the law requires immature animals to be excluded from the herd, except where certain special conditions set out in paragraph 7 of the Tenth Schedule to the Finance Act, 1947, are satisfied. In case of dispute on this point there is a right of appeal to the appropriate body of appellate Commissioners.
If the hon. Gentleman will study paragraph 7 of the Tenth Schedule to the Finance Act, 1947, he will see the conditions under which they are allowed to do so, but these are very limited conditions.
Currency is provided for British students to take full-time courses at American and Canadian universities where an overseas course is essential to the student's career and where a comparable course is not available except in a hard currency country. Whilst it would not be appropriate for either the Ministry of Education or the Treasury to set up machinery for the purpose of arranging...
The person who is making the decision as to whether in that particular case foreign exchange should be made available.
I am advised that the paintings in question vest by law in the Trustees and Director of the National Gallery, who considered that they should be transferred to Trafalgar Square to offset the loss of 19th century French paintings resulting from the removal of the Gulbenkian Collection and of certain pictures belonging to the Courtauld Institute. The pictures transferred from the Tate Gallery...
I am not in a position to say what is the view of the Tate Gallery trustees, but they were removed under the right of ownership as they belong to the Trustees and Director of the National Gallery.
I cannot say without inquiry whether it is in accordance with the Massey Report, but circumstances have changed since then, owing to the changes which I mentioned in the answer.
I do not think that one can force that on the galleries. They take the legal position which I have mentioned.
