230Acceptance of property in satisfaction of tax
(1)The Board may, if they think fit and the Ministers agree, on the application of any person liable to pay tax or interest payable under section 233 below, accept in satisfaction of the whole or any part of it any property to which this section applies.
(2)This section applies to any such land as may be agreed upon between the Board and the person liable to pay tax.
(3)This section also applies to any objects which are or have been kept in any building—
(a)if the Board have determined to accept or have accepted that building in satisfaction or part satisfaction of tax or of estate duty, or
(b)if the building or any interest in it belongs to Her Majesty in right of the Crown or of the Duchy of Lancaster, or belongs to the Duchy of Cornwall or belongs to a Government department or is held for the purposes of a Government department, or
(c)if the building is one of which the Secretary of State is guardian under the [1979 c. 46.] Ancient Monuments and Archaeological Areas Act 1979 or of which the Department of the Environment for Northern Ireland is guardian under the [1971 c. 17 (N.I.).] Historic Monuments Act (Northern Ireland) 1971, or
(d)if the building belongs to any body within Schedule 3 to this Act,
in any case where it appears to the Ministers desirable for the objects to remain associated with the building.
(4)This section also applies to—
(a)any picture, print, book, manuscript, work of art, scientific object or other thing which the Ministers are satisfied is pre-eminent for its national, scientific, historic or artistic interest, and
(b)any collection or group of pictures, prints, books, manuscripts, works of art, scientific objects or other things if the Ministers are satisfied that the collection or group, taken as a whole, is pre-eminent for its national, scientific, historic or artistic interest.
(5)In this section—
" the Ministers " means the Secretary of State and the Lord President of the Council;
" national interest " includes interest within any part of the United Kingdom;
and in determining under subsection (4) above whether an object or collection or group of objects is pre-eminent, regard shall be had to any significant association of the object, collection or group with a particular place.