Arts Council England has received notifications of sale for the following items which have previously been exempted from capital taxation. Please note that the price given is intended as a rough guide only, and does not constitute an offer to sell at this price. The practice of the auction houses is usually to pitch this at their high auction estimate or, sometimes, even higher.


1) L.S. LOWRY (1887-1976)
BEACH SCENE, LYTHAM ST ANNES                                             
Oil on canvas
60.5 x 45 cm; 23 ¾ x 17 ¾ in
Signed and dated lower right
Painted in 1943

London, The Lefevre Gallery, (Alex Reid & Lefevre Ltd.), Paintings by L.S. Lowry, February - March, 1945. Cat. no.15 (not illustrated).

The Artist
AJ McNeil Reid
Thence by descent


For further details please contact:

Anastasia Tennant
Acquisitions, Exports, Loans and Collections Unit 
Arts Council England
21 Bloomsbury Street
London WC1B 3HF
Direct Line: 020 7268 9553