HC Deb 24 June 1974 vol 875 c359W
Mr. Barry Henderson

asked the Chancellor of the Exchequer what has been the basis of the calculation of the value for death duty purposes of the ownership of fens during the past decade.

Dr. Gilbert,

pursuant to his reply [OFFICIAL REPORT, 21st June], gave the following information:

The market value of a feu depends on such factors as its size and the location of the property. The value therefore depends on the facts of the particular case.