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Farm Amalgamations (Capital Taxation)

Volume 24: debated on Monday 17 May 1982

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asked the Chancellor of the Exchequer whether he will consider introducing capital taxation measures as a disincentive to the merging and amalgamation of farms and to bring about the break-up of abnormally large holdings on death.

I am not sure what my hon. Friend has in mind, beyond the present provisions of the capital transfer tax. Perhaps he would write to me.