HC Deb 27 March 1975 vol 889 c209W
Mr. Beith

asked the Chancellor of the Exchequer what arrangements he proposes to make for the management and tenancy of agricultural land made over to the Government in payment of capital transfer tax.

Mr. Joel Barnett:

Agricultural land as such would not normally be accepted in satisfaction of capital transfer tax unless it was associated with amenity property. The arrangements for management and tenancy in that case would be decided in the light of the particular circumstances.