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Written question asked by Lord Campbell-Savours (Labour) on Monday, 30 March 1998, in the House of Commons. It was due for an answer on Wednesday, 8 April 1998. It was answered by Baroness Primarolo (Labour) on Wednesday, 8 April 1998 on behalf of the Treasury.


Treasury

Question
To ask Mr Chancellor of the Exchequer, what is the definition of heritage land for the purposes of capital transfer tax exemption; and what is the definition of heritage property for the purposes of capital transfer tax exemption; and what is the definition of heritage works of art for the purpose of capital transfer tax exemption; and what is the definition of heritage chattels for the purpose of capital transfer tax exemption. - Inc ref to Inheritance Act 1984.

Secondary information

Type
Written question
Reference
310 c252W; 37490;37491;37492;37493
Session
1997-98
Subjects
Artworks Land Historic buildings Inheritance tax Objects in lieu of tax Tax allowances Taxation Capital transfer tax