§ Mr. Gordon PrenticeTo ask the Chancellor of the Exchequer how many landowners claiming full exemption from inheritance tax have been found not to have made appropriate arrangements to publicise the right of public access to their land.
§ Mr. DorrellLandowners who breach the undertakings they have given to secure conditional exemption are liable to an inheritance tax charge on the current value of the land. To date there has been no need to raise any such charge. Any questions which have arisen have been resolved in discussion.