§ Mr. MartlewTo ask the Chancellor of the Exchequer how many landowners and estates in Cumbria have benefited under the tax procedures by which tax liability is reduced on the condition that there is an undertaking to manage and protect the land from development and allow reasonable public access.
§ Mr. DorrellThere are six cases in Cumbria where conditional exemption from inheritance tax and capital transfer tax has been granted to land and buildings in return for undertakings to maintain and preserve the property and provide reasonable public access to it.