The text refers to offences against religions that are "an integral part of Russia's historical inheritance" - implying that it covers Christianity, Islam, Judaism and Buddhism.

BBC: Russian MPs back harsher anti-blasphemy law

Those who control the estates of authors, artists and collectors have been able to use their cultural and historical artefacts to pay inheritance tax since 1910.

BBC: Art gems donated to pay ?25m tax

The work was secured for the nation through the Acceptance in Lieu Scheme - administered by the Museums, Libraries and Archives Council (MLA) - which enables items deemed to be of historical or artistic importance to be given in place of inheritance tax.

BBC: Portrait returns to Palace 'home'