§ Sir John FarrTo ask the Chancellor of the Exchequer (1) if he will introduce legislation to allow unitised vehicles for forestry investment to benefit from the same tax treatment currently enjoyed by individual owners of forests and woodlands;
(2) whether he will take steps to see that commercial forestry and woodlands are removed from inheritance tax where such forestry and woodlands have been owned by a deceased person for seven years.
§ Mr. Lilley[holding answer 27 November 1989]: I cannot anticipate my right hon. Friend's Budget statement.