HC Deb 13 December 1972 vol 848 c176W
Mr. Trew

asked the Chancellor of the Exchequer whether, because of the extent to which liability for estate duty is leading to the fragmentation of farms in view of the present high market value of agricultural land, he will consider amending legislation.

Mr. Nott

I do not accept the suggestion in my hon. Friend's Question that estate duty is leading to fragmentation of farms. However, my right hon. Friend proposes to carry out a thorough review of the death duties in the light of public discussion of the possibilities outlined in the Green Paper published last March.