HC Deb 09 November 1976 vol 919 c152W
Mr. More

asked the Chancellor of the Exchequer if he can give a breakdown of the receipts to the last convenient date from capital transfer tax charged on timber and trees.

Mr. Robert Sheldon

, pursuant to his reply [Official Report, 8th November 1976], gave the following answer:

I regret that this information is not available. No separate data are yet available about forestry assets included in death estates for capital transfer tax. As regards lifetime transfers, no capital transfer tax was paid in respect of timber on assessments made up to March 1976. Information is not yet available for the period since then.

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