HC Deb 21 January 1975 vol 884 c318W
Mr. Lawson

asked the Chancellor of the Exchequer whether the liability of transfer of historic houses and their contents to capital transfer tax, whether during the lifetime of the transferor or on his death, will in any way depend on whether the income from such a house is assessable under Case I or Case VI of the Income Tax Acts; and, if so, in what way.

Mr. Joel Barnett

No.