§ 27. Mr. Kenneth Carlisleasked the Chancellor of the Exchequer if he will now extend the scope of capital transfer tax relief for areas of land which are set aside to be managed to an agreed plan for conservation purposes.
§ Mr. Peter ReesIn this year's Finance Bill we have extended the scope of capital transfer tax exemption for amenity land supporting a historic house. I have no present plans to extend that or similar exemptions further.