HC Deb 09 June 1976 vol 912 c691W
Mr. Farr

asked the Chancellor of the Exchequer if he will make a statement of his policy relating to the tax position of land of outstanding scientific interest; and, in particular, if he will confirm that all such sites qualify for special transfer tax relief.

Mr. Denzil Davies

I refer the hon. Member to my reply of 7th June—[Vol. 912, c.554.]—on sites of special scientific interest.