The valuation of such works has long been considered by the Acceptance in Lieu Panel in relation to objects offered on death.
It was the largest offer of works of art to settle taxes ever agreed by the Acceptance in Lieu panel, an established scheme administered by the Arts Council England that allows taxpayers to transfer artwork of national importance into public ownership while paying inheritance tax.
Based on the experience from the first panel, acceptance criteria for participation in the program were redefined.
The processes of literature synthesis, investigative team arbitration, and Delphi panel acceptance resulted in the development of eleven EIA stage-one case ascertainment questions.
25 The following options were explained to the panel members: acceptance, rejection or adjustment of an item, or the formulation of a new item.
Thresholds for question acceptance by the Delphi panel were set a priori: round one, ≥ 0.70; round 2, ≥ 0.70; and, round 3, ≥ 0.80.
The downgrading of the animal cancer evidence was based on the panel's acceptance of the hypothesis that DEHP induces liver tumors in rats and mice by a non-DNA-reactive mechanism involving peroxisome proliferation.
For instance, the International Agency for Research on Cancer IARCC) downgraded the classification of DEHP from "possibly carcinogenic to humans" to "not classifiable" based on an expert panel's acceptance of the hypothesis that DEHP induces liver tumors in rodents by a mechanism dependent on PPAR-α activation that is not relevant to humans (IARC 2000).
A parameter would be finally accepted, if it had achieved an acceptance of 60% by the panel, whereas a parameter, not or only nominated once during the following Delphi rounds, was to be withdrawn.
Moreover, they say, the secrecy could make it more difficult for the 12-member panel to win acceptance for its recommendations from the public and from other members of Congress.
Edward Harley, the chairman of the AIL panel, said: "The acceptance in lieu scheme has been enriching our heritage for over a century; I am delighted that this masterpiece by Reynolds, one of the most important painters of the day, has entered our national collection under the scheme".
