HC Deb 17 May 1982 vol 24 c10W
Mr. Nicholas Winterton

asked the Chancellor of the Exchequer whether he will consider introducing capital taxation measures as a disincentive to the merging and amalgamation of farms and to bring about the break-up of abnormally large holdings on death.

Mr. Ridley

I am not sure what my hon. Friend has in mind, beyond the present provisions of the capital transfer tax. Perhaps he would write to me.