HC Deb 06 March 1980 vol 980 cc316-7W
Mr. Hastings

asked the Chancellor of the Exchequer whether he will list those bodies which are exempted from capital transfer tax when in receipt of gifts of land or property considered to be part of the national heritage; and what criteria are used to select these bodies.

Mr. Peter Rees

I shall let my hon. Friend have a reply as soon as possible.

Mr. Hastings

asked the Chancellor of the Exchequer whether he will consider including large charitable bodies which acquire and manage land for nature conservation, in the list of bodies exempted from capital transfer tax for the purposes of receiving substantial gifts of land which is of national scientific interest.

Mr. Peter Rees

I shall let my hon. Friend have a reply as soon as possible.