HC Deb 19 February 1998 vol 306 cc791-2W
Mr. Gordon Prentice

To ask the Chancellor of the Exchequer what are the minimum requirements concerning public access which have to be satisfied before a landowner can be granted conditional exemption from inheritance tax. [27978]

Dawn Primarolo

The law requires owners of conditionally exempt assets to provide reasonable public access. Each case is considered on its own merits, and the factors taken into account include the extent and nature of any existing access. The Inland Revenue's booklet, "Capital taxation and the national heritage", IR67 (available in the House of Commons Library), provides general guidance on matters relating to public access.

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