Where the IHT400 (
IHTM10021) includes a collection of
pictures or an individual picture or other chattel valued at a
substantial figure for which exemption is not claimed, refer to SAV
on form Val70(chattels) for advice as to any enquiries to be
raised.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
If it appears that a collection of pictures may have a
substantial value but no valuation is filed, or the only valuation
is one giving an overall figure, request a schedule of the main
items.
