HC Deb 09 March 1994 vol 239 c220W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer how many landowners claiming full exemption from inheritance tax have been found not to have made appropriate arrangements to publicise the right of public access to their land.

Mr. Dorrell

Landowners who breach the undertakings they have given to secure conditional exemption are liable to an inheritance tax charge on the current value of the land. To date there has been no need to raise any such charge. Any questions which have arisen have been resolved in discussion.

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