§ Mr. Sainsburyasked the Chancellor of the Exchequer on how many properties claims for conditional exemption from capital transfer tax, under section 76 of the Finance Act 1976, have been made up to 31 December last, or the latest convenient date, on death transfers and on inter vivos transfers, respectively, with respect to, separately: land of outstanding scenic, scientific or historic interest, section 77(1)(b), to buildings of outstanding architectural or historic interest, section 77(1)(c), to their adjoining land, section 77(1)(d), and to their historically associated contents, section 77(1)(e).
§ Mr. Denzil DaviesI will let the hon. Member have a reply as soon as possible.
§ Mr. Sainsburyasked the Chancellor of the Exchequer on how many of the claims made for conditional exemption from capital transfer tax under section 77 of the Finance Act 1976, comprehensive offers of exemption were made up to 31 December last, or the latest convenient date; and on how many of these the 498W designation process was completed by the same date.
§ Mr. Denzil DaviesI will let the hon. Member have a reply as soon as possible.
§ Mr. Sainsburyasked the Chancellor of the Exchequer at what rate, per annum, claims for conditional exemption from capital transfer tax on transfer on death and on inter vivos transfers, respectively, with respect to objects falling within section 77(1)(a) of the Finance Act 1976 are now being received; how this compares with claims for similar exemption from estate duty; on what proportion of those claims received comprehensive offers of exemption have been made up to 31 December last, or the latest convenient date; and on what proportion of these the designation process was completed by the same date.
§ Mr. Denzil DaviesI will let the hon. Member have a reply as soon as possible.