HC Deb 11 May 1981 vol 4 c189W
Mr. Maclennan

asked the Chancellor of the Exchequer if he will seek to ensure that succession to a tenancy of agricultural property in Scotland for agricultural purposes shall not be a transfer of value unless it occurs for consideration in money or moneys worth when the amount of such consideration shall be charged as capital transfer tax as an asset on the estate of the deceased.

Mr. Peter Rees

I shall let the hon. Member have a reply as soon as possible.