§ Mr. Farrasked the Chancellor of the Exchequer, bearing in mind that Section 34 of the Finance Act 1975 permits capital transfer tax exemption for land which is of outstanding scenic interest, if he will confirm that any piece of land lying within a national park or an officially designated area of outstanding natural beauty will be so exempt; and if not if he will lay down the selection procedure to be adopted and list any official bodies whose advice he will take.
§ Mr. Joel BarnettStringent tests will be applied to applications in this field, but a starting point for consideration will be if land which is the subject of a claim is within a national park or in a designated area of outstanding natural beauty. But within such areas there will be land which will not meet the high70W standards that will be applied while some land outside may qualify. The Treasury will consult the relevant Department in England, Scotland, Wales or Northern Ireland, which in turn will seek advice from the appropriate Countryside Commission or committee. The Treasury will be publishing detailed guidance shortly.