In paragraph 19 of Schedule 6 to the M1Land Commission Act 1967 after sub-paragraph (2) insert—

“(2A)

In relation to a chargeable act or event after 5th April 1969 and within Case A, B, E or F, this paragraph also applies to expenditure wholly and exclusively incurred by the appropriate person for the purposes of the disposition, being—

(a)

fees, commission or remuneration paid for the professional services of any surveyor or valuer, or auctioneer, or agent or legal adviser or accountant, and costs of transfer or conveyance (including stamp duty), and

(b)

costs of advertising to find a buyer,

unless and except to the extent that the person incurring the expenditure, having regard to the provisions of paragraph 4 of Schedule 14 to the Finance Act 1967, elects that this sub-paragraph shall not apply to the expenditure, or some part of it.”