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Relief For Woodlands

Volume 888: debated on Monday 10 March 1975

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' Nature of relief

51.—(1) Subject to the following provisions of this Schedule, where any part of the value of a person's estate immediately before his death is attributable to the value of land in the United Kingdom on which trees or underwood are growing but which is not agricultural property within the meaning of Schedule 8 to this Act, and the conditions

whether a person was resident in the United Kingdom under the 17 years out of 20 test in Clause 43(1)(b. The first amendment is merely a drafting amendment which paves the way for the main amendment. Amendment No. 104 introduces a new subsection identical in its effect and almost identical in terms to Amendment No. 929 moved in Committee by the right hon. Member for Crosby (Mr. Page), which I said that I accepted in principle. These amendments meet that commitment.

Does this mean that the Revenue will apply purely the 90 day per year test—in other words, if over a period of years a person is in this country for 90 days each year he will be regarded as resident even though he does not have a house available for his occupation?

Amendment agreed to.

Further amendment made : No. 104, in page 33, line 4, at end insert :

'(1A) For the purposes of subsection (1)(b) above the question whether a person was resident in the United Kingdom in any year of assessment shall be determined as for the purposes of income tax, but without regard to any dwelling-house available in the United Kingdom for his use.'—[Mr. Joel Bartlett.]