Complex sentence: This enables the former owners to offset tax, the payment of which would otherwise have necessitated the sale of the art works, for example tapestries and furniture at Houghton Hall are now owned by the Victoria and Albert Museum.
Split into simpler sentences: This enables the former owners to offset tax, the payment of which would otherwise have necessitated the sale of the art works. For example, tapestries and furniture at Houghton Hall are now owned by the Victoria and Albert Museum.