Page 1 of 3 Moscrop, Stuart From: Jon Lambert [il@johnclegg.co.uk] Sent: 30 January 2014 17:53 T0: Tyson. Laurie; Jonathan Henson MBA MRICS (jhenson@savills.com) Cc: Luke French 'Hugh Younger' Subject: Hydro Electric [Scanned] Follow Up Flag: Follow up Flag Status: Orange Dear Laurie and Jonathan i refer to the meeting you and i had Laurie on 20 January and the meeting the three of us had on 24 January. I set out below notes from those two meetings some of which required actioning. 1. Title Laurie, you referred to an extract from the Rothiemurchus website which suggested that the Estate could not be sold. I confirm that have discussed this with Murray Beith Murray and this is not the case and the title is clear to be conveyed. Access Rights i am liaising with the Estate and will forward to you a plan showing all the various accesses and a schedule of who will require the use thereof. Loch Morlich Lease The Estate boundary will be as per the parish boundary, this is how it is described 'in the titles. MBM are con?dent that the rest of the foreshore of the Loch and indeed all of the solum under the water is owned by yourselves. TU PE There are I staff which are involved. The' I which the Estate is happy to retain and the . whose job technically would be split. Laurie, you confirmed that FCS would be unable to award a contract to the Estate to continue with the deer 'culling post sale. This, therefore, remains a live issue as to how we handle! 1 Often, as you will be aware, the situation is resolved by consultation. Clearly in this circumstance the timing of the consultation will be critical. SRDP We agreed that if FCS were to purchase they would cease to take the SRDP payment, however, they would be required to take over the forest plan. The link to the forest plan has now been circulated to you. Section 15 Agreement The Section 15 Agreement runs until June 2014. Laurie, you took away a copy of this document. It has technically been overridden by the forest plan and will therefore not affect the valuation. Designations Laurie, you have a complete list of the designations of the site. i am currently awaiting a plan of the Northern Cerries which may or may not affect the subjects of valuation. 08/08/2014 Page 3 of 3 Savills now instructed. 18. GIS Coordinates You requested the GIS coordinates of the southern boundary. These have now been forward to you. 19. Deer Numbers Deer numbers and cull targets are clearly set out in the forest plan. 20. Car Park There is a car park shown on the 05 plan lying on the south side of the public road approximately half a mile east of Coylumbridge. I am making enquiries as to who owns this/has the maintenance liability. I hope this is a good starter for ten and look fonivard to seeing you on Monday morning. Kind regards Jon .I Lambert MRICS John Clegg Co LLP Chartered Surveyors Forestry Agents 2 Rutland Square Edinburgh EH1 2A5 0131 229 8300 E: 0131 229 4827 07778 322 212 08/08/2014 Page 1 of 1 Moscmp, Stuart From: Hodge, Simon Sent: 27 November 2013 19:16 To: Tyson. Laurie; Taylor, Jonathan Michael Subject: RESTRICTED: COMMERICAL- Non~disclosure agreement Attachments: 001.jpg Laurie/Jonathan As explained, the other party is going to extraordinary to secure con?dentiality, including asking me to sign the attached. Because of this I have marked this as restricted. _l have mentioned this only to you two and would ask that you do not share at this stage, apart from seeking legal advnce If needed. We need to get to the point where the outer party can disclose to me their proposition. _Grateful for your advice on the attached agreement. The other party is also keen to have this conversation as soon as reasonably possible. Seem to be two routes to go: i) we get yourtlegal opinion and put something back or.ii) we seek agreement for our solicitor to talk to their solicitor about how best to achieve a mutually acceptable con?dentiality position. Grateful for your advice. Simon Simon Hodge Chief Executive Forest Enterprise Scotland 1 Highlander Way Invemess, IV 2 7GB T: 01463 232811 08/ 08/201 4 MUTUAL NON-DISCLOSURE AGREEMENT licru-?een 5: Cu (le Rurlaml Squaw. Illinhm'gh I'll-ll 2&5. And 1 Thu ubuw-numud puma: xvi-ah lU illswas 21ml cm?tungu uwlcumiug pmpezty.transuctiou. Both parties are likely to disclose information of -.1 con?dential mum: during the course of those discussions and exchanges 0F :e-mails and written ce'nhcr Llireuly or Illmugh their advisers 0: agents. 2. 111: parties agree 1lmr all m" a con?dential namrc. ?ml. mitten nr that is supplied in the course. (If the ?change nf and llie meeting shall he as con?dential by the relativism party and shall not in: Llisclosud to any other pang; save- as may primer};- lac: nL-ccssary Fm- the sale or- inxra-z-rligali-are of llu: Milt ll}! muffs adv-in m- agenta (bu! to the trans of this .3. The receiving party agrees to umlu: any individual in hi; organisation and any :lgcm or adviser acting an hchalFoF Ilia; receiving parry, who is givcn main-.52; rhc: in ?smm?un, :Iwnrt: HF ll): lean-i nf this: Agree-nus"! and [hm individuml?s or ngenl's- or nhlignrimm in with this 4. The receiving pair}: undertakes. mm use rhe infannarlon for guy}; purpose. Fm the purpose 0F put-wing 1 putcnrigl acrun] irilnaFcr ut' ll'u: property bum-um 1hr: parties. This applies to dttalls, and commercial mfonmmpu by nithnu: pan}; Including tlu': idcn my of much party. 6. The (can ?mu?dcminl mfocmatirm? for purposes of this doc-5 not mdudc 1mg.- int'urnmritm in Ilw. public thm'min which Ilu; rumiivmg purl}: cam. show was. cll?l'lul' already lawfully- in their possession prion Io iI-s diuclusun: by the Other: party or acquired willmm the Cll?lml' EST indirectly. to the (cu-icing parting of the disuln?lng pun-5', which is also parry rn the {IgnacmanL Furthermore, this .-\greemenl (Ines resrricr disclosure of such as may Ln: In?ated to bc disclositd by law 01: by any mum. at gnvunnmunlnl Lugululnq autho?ly- Fiirhul.? pa ?y it; this Agru'mcnl shall on request From that other mm??l my d??umlinl?- 01? il?lU-?i with IllL?. di?clmaur: :md um :cluiu my mmullmtixcd cupics ur 8. After 3 years from Ll?lu: dun: hcrunf unch 1mm}- slwli he relics-ed of all obligations Lame: this lgmumcnf date-.1 or of is munam. 'l'lnis: lut :Incl cunsrruml lay rlu- Sign: . Lt; [ul?m (that 8; Cu ll Nm'umhcr '11 Moscrop, Stuart From: Hodge, Simon Sent: 20 January 2014 16:06 To: Tyson. Laurie Subject: RESTRICTED: COMMERCIAL - NDA Follow Up Flag: Follow up Flag Status: Yellow Attachments: 0812_001.pdf 08124101.pdf Laurie As requested. Simon Simon Hodge Chief Executive Forest Enterprise Scotland 1 Highlander Way Inverness, IV2 7GB T: 01463 232811 From: Hodge, Simon} Sent: 13 January 2014 10:23 Tb: 'Graeme Nisbet' Subject: RESTRICTED: COMMERCIAL NDA Morning Graeme Here is the signed doc. I'll take several originals along when I meet. Regards Simon Simon Hodge Chief Executive Forest Enterprise Scotland 1 Highlander Way Inverness, IV2 7GB T: 01463 232811 -??-?Original From: Hodge, Simon Sent: 13 January 2014 10:21 To: Hodge, Simon Subject: Attached Image MUTUAL NON-DISCLO SURE AGREEMENT Between John Clegg Co LLP of 2 Rutland Square, Edinburgh EH1 2A8 (the ?First Party?); and The Scottish Ministers in terms of the Scotland Act 1998 (the ?Second Party?). 1. The above-named parties wish to discuss and exchange correspondence concerning a proposed tummy property transaction between a client of the First Party (the "Client") and the Second Party (the ?Proposed Transaction"). Both parties are likely to disclose information of a con?dential nature during the course of these discussions and exchanges of correspondence either directly or through their advisers or agents. 2; The parties agree that information regarding the identity of the Client and infannarion regarding the and location of property owned by the Client and which relates to the subject matter of the Proposed Transaction {together referred to as the ?Con?dential lufommtion"), whether oral, written or otherwise, that is disclosed in the course of discussions or the exchange of correspondence between the parties shall be treated as con?dential by the receiving party and shall not be disclosed to any other party save as may properly be necessary in connection with the Proposed Transaction or investigation of the Proposed Transaction by a party?s advisers or agents or as may otherwise be permitted by the terms of this Agreement). 3. Subject to the terms of clause 6 of this Agreement, the receiving party agrees to make any employee of the receiving party and any agent or adviser acting on behalf of the receiving party, who is given access to any Con?dential Information relating to the Proposed Transaction aunt: of the terms of this Agreement and shall procure that all persons to whom any such Con?dential Information is disclosed shall not disclose or make available such information in whole or in part to any third party, except as expressly permitted by this Agreement. 4. The receiving party undertakes not to use any Con?dential Information disclosed to it by the other party for any purpose, other than for the purpose of pursuing the Proposed Transaction. 5. The First Party shall only disclose Con?dential Information to the Chief Executive for the time being of Forest Enter-prion Scotland, who shall not, subject to clause 6 of this Agreement, ?irther disclose such Con?dential Infonnation to another party without the prior consent of the First Party such consent not to be unreasonably withheld or delayed. 6. The term ?Con?deniial Information? for the purposes of this Agreement does not include any information which is or becomes generally available to the public (other than as a result of disclosure by either party in breach of this Agreement) or which the receiving party can show was either already law?illy in their possession prior to its disclosure by the other party or acquired without the involvement, either directly or indirectly, to the receiving party?s knowledge, of the disclosing party. Furthermore, this Agreement does not apply to disclosure of any Con?dential Information as either party may be required to disclose by law or by any court or governmental or regulatory audiority. Either party may. provided that it has reasonable grounds to believe that the other party is involved in activity that may constitute a criminal offence under the Bribery Act 2010, disclose Con?dential Information to the Serious Fraud Of?ce without ?rst informing the other party of such disclosure. 7. Either party shall on request from the other return any Con?dential Information disclosed to it in terms of this Agreement and shall not retain any unauthoriscd copies or likenesses- John Co Date MUTUAL NON-DISCLOSURE AGREEMENT 3- d?er 13 months from the date hereof each party shall be relieved of all obligitious under thin Agreement or completion of the Propoued Transaction whichever is manner. This Agreement shall be governed and constmed by the lawn of Scotland and the parties hereby submit to the exclusive iuriadje?un of the Scottish courts. In witness whereof them: presents on this and the premde page are mauled 1! Follow: Executed for and on behalf of The Scottish Minimal-n AT $1 ?mum, ?p??oa?wa Ebme DATE by: (Authoeised Signatory) in the presence of: Witness Witness Name: . . - Witness Address: . . . .. Executed for and on behalf of John Clegg 8: Co LLP Signature: (Authorised Signatory) inthe presence of: . WitnessName: Witness Address: .- John Clegg 6: C0 Date Page 1 of 2 Moscrop, Stuart From: Tyson, Laurie Sent: 24 January 2014 10:02 To: Jonathan Henson Cc: Hugh Younger; Carol Dixon: Jon Lambert; 'Graeme Nisbet' Subject: FW: HYDRO ELECTRIC - MEETING - FRIDAY 24 JANUARY AT 1 PM. Follow Up Flag: Follow up Flag Status: Yellow Attachments: NDA.PDF Jonathan. As discussed. please ?nd attached the Non Disclosure Agreement. I trust you will be able to sign this prior to our discussions at lunchtime. Regards Laurie Laurie Tyson Head of Estates Forest Enterprise Scotland 55 Moffat Road Dum?'ies Telephone, direct line: 01698 222443 Telephone, mobile: 0780 8682 336 From: Lorna Mattland On Behalf Of Hugh Younger Sent: 24 January 2014 09:59 To: Tyson, Laurie; Carol Dixon; Jon Lambert; Hugh Younger Cc: Graeme Nisbet Subject: RE: HYDRO ELECTRIC - MEETING - FRIDAY 24 JANUARY AT 1 PM. I attach the revised Agreement. In terms of Law Society Regulations, this will need to be sent on to Jonathan by Laurie or Graeme. Kind regards Hugh Younger Partner c513:- MURRAY BE ITH MURRAY 3 Glen?ntas Street Edinburgh EH3 6A0 08/08/2014 Page 2 of T. 0131 225 1200 F. 0131 225 4412 Mum-Iii Beith Murray is regulated by the Law Society of Scotland. A list of the Partners ls available for inspection at the above address. This e-mail is intended for the named addresses only. Its contents are private and con?dential and should not be disclosed to any other Parson Unless the content expressly permits this. if you have received this transmission In error. please notify the sender. Opinions. conclusions and other Information in this e?rnall expressed by others or which do not relate to the article! business of Murray Belth MUrrey are neither given nor endorsed by Murray Elellh Murray. The e-maii and IT systems of Murray Beith Murray are subject to random monitoring and recording by or on behalf of Murray Betth MUrray. internet e-mails are not necessarily secure. Murray Beilh Murray does noteocept responsibility for changes made to this message after it was sent or yimses transmitted through this email or any attachment. From: Tyson, Laurie Sent: 24 January 2014 09:07 To: Carol Dixon; Jon Lambert; Hugh Younger Cc: Graeme Nisbet Subject: RE: HYDRO ELECTRIC - MEETING - FRIDAY 24 JANUARY AT 1 PM. Importance: High Moming all, i have spoken with Jonathan Henson with respect to the Non Disclosure Agreement. wanted to con?rm the name of entity of Savill's who will be signing the agreement. he advises that since the 1 January. the company is known as Savills (UK) Ltd, he is a Director of this company and will be able to demonstrate con?rmation of his ability to sign on behalf of the company. Can you send me the agreed version of the NDA for onward transmission to Jonathan, he will need to read and con?rm his wiltingness to bring a signed version along to our meeting. Finally he con?rms he will be able to attend today at 1.00pm Kind regards Laurie Laurie Tyson Head of Estates Forest Enterprise Scotland 55 Moffat Road Dumfn'es Telephone, direct line: 01698 222443 Telephone, mobile: 0780 8682 336 08/08/2014 Non-Disclosure Undertaking 3v Savills Limited. a Company registered under the Companies Acts with Registered number 2605138 and registered office at 33 Margaret Street, London, W16 (MD ("the Agent") In favour of the First Party and the Second Party This Undertaking is supplemental to the Mutual Non-Disclosure Agreement between John Clegg Co LLP and the Scottish Ministers dated 13 and 141anuary 2014 (?the Agreement?). a copy of which is attached as a Schedule hereto. Terms de?ned in the Agreement shall have the same meaning when used in this Undertaking. 1. The Agent has been instructed by the Second Party in relation to the Proposed Transaction. 2. The Agent acknowledges the terms of the Agreement and undertakes not to disclose or make available any Con?dential information in whole or in part to any third party, except as expressly permitted by the terms of the Agreement. 3. The Agent undertakes not to use any Con?dential information for any purpose, other than for the purpose of advising the Second Party in relation to the Proposed Transaction. 4. The Agent, on request from the Second Party shall return any Con?dential Information disclosed to it and shall not retain any unauthorised copies or likenesses. 5. The Agent will be relieved of all obligations in terms of this Undertaking on the earlier of 18 months from the date hereol; or {ill completion of the Proposed Transaction. 5. This Undertaking shall be governed by and construed in accordance with the laws of Scotland and the Agent hereby submits to the exclusive iurisdiction of the Scottish courts. In witness whereof these presents consisting of this page and the schedule annexed as relative hereto are executed for and on behalf of Sevills (UK) Limited as follows: AT DATE .. by: Signature: (Authorised Signatory) in the presence of: Witness signature: .. Witness Name: .. Witness Address: .. This Is the referred to In the foregoing undertaking by Savills (UK) Limited in favour of John Class I: Co LLP and Th. Scottish Ministers Mutual Non-disclosure men-um between John Chas I: Co LLP and Th. Scottish Ministers 13 and 14mm 1014 MUTUAL NON-DISCLOSURE AGREEMENT Between john Clegg 8: Co of 2 Rutland Square, Edinburgh EH1 2A5 (the ?First Party"); and The Scottish Ministers in terms of the Scotland Act 1998 (the "Second Party"). I. The above-named parties wish to discuss and exchange correspondence Concerning a [impasse]. forestry property transaction between a client of the First Party (the ?Client") and the Second Party (the ?Proposed TranSCtion"). Both parties are lilter to disclose information of a con?dential nature during the course of these discussions and exchanges of correspondence either directly or through their advisers or agents. 2. The parties agree that information regarding the identity of the Client and information regarding the description and location of property owned by the Client and which relates to the subject matter of the Proposed Transaction (together refened to as the "Con?dential. Information"). whether oral, mitten or othcmisc, that is disclosed in the course of discussions or the exchange of correspondence between the parties shall he treated as con?dential by the receiving party and shall not be disclosed to any other party save as may properly be necessary in connection with the Proposed Transaction or investigation of the Proposed Transaction by a party?s or agents or as may otherwise be permitted by the terms of this Agreement). 3. Subject to the terms of clause 6 of this Agreement. the receiving party agrees to make any employee of the receiving party and any gent or adviser acting on behalf of the receiving party, who iagivcn access to any Con?dential Information relating to the Proposed Transaction aware of the terms ofthis Agreement and shall procure that all persons to whom any such Con?dential Information is disclosed shall not disclose or make available such information in whole or in part to any third party, except as expressly permitted by this Agreement. 4. The receiving party undertakes nor to use any Con?dential Information disclosed to it by the other party for any purpose, other than for the purpose of pursuing the Proposed Transaction. The ?rst Party shall only disclose Con?dential information to the Chief Executive for the time being of Forest Enterprise Scotland, who shall not, subject to clause 6 ofthis Agreemeat, further disclose such Con?dential Information to another party without the prior consent of the First Parry such Content not to be unreasonany withheld or delayed. UI - 6. The term ?Con?dential Information? for the purposes of this Agreement does not include any information which is or becomes generally available to the public (other than as a result of disclosure by either party in breach of this Agreement) or which the receiving party can show was either already law?dly in their possession prior to its disclosure by the other party or sequircd without the involvement, either directly or indirecrly. to the remitting party's knowledge. of the disclosing party. Furthermore, this Agreement does not apply to disclosure of any Con?dential Information as either party may be required to disclose by law or by any court or govertunental or regulatory authority. Either party may. provided that it has reasonable grounds to believe that the other party is involved in activity that may constitute a criminal offence under the Bribery Act 2010, disclose Con?dential lnfonnation to the Serious Fraud Office without ?rt informing the other party of such disclosure- 7. Either party shall on request: from the other return any Con?dential Information disclosed to it in terms of this Agreement and shall not retain any unauthode copies or likenesses. John Clegg 8: Co Date Moscrop, Stuart Page 1 ofl From: Jayne Macleod [JMacleod@savills.com] Sent: 17 February 2014 10:20 To: Tyson. Laurle Subject: Project Hydro Follow Up Flag: Follow up Flag Status: Orange Attachments: Map of Rothiemurchus Dear Laurie Please ?nd attached plan as requested. Kind regards Jayne Jayne Mashed PA to Jonathan Hemon Admin Rep Rural Property - Ianlgunont 55 YOrk Place. Perth. PH2 8EH Tel :+44 (0) 1738 477 504 Emall . Website m. - a Before think about the ehvlronment 08/08/2014 a. . 4 on". . .- Ht ul. 3-H. 19". 5h- i -.- age. 45Cm: onw- CIR-KW . :4 Page 1 of 2 Moscrop, Stuart From: Tyson. Laurie Sent: 29 July 2014 17:27 To: Tyson, Laurie Subject: FW: Hydro Electric [Scanned] Follow Up Flag: Follow up Flag Status: Orange From: Jon Lambert Sent: 31 January 2014 14:13 To: Tyson, Laurie; Jonathan Henson MBA MRICS Luke French (LFrench@savills.com) Cc: 'Hugh Younger' Subject: Hydro Electric [Scanned] Gentlemen Further information: 1. Disused Water Pipe I attach the plan which shows the redundant water pipe. 2. Electricity Wayleaves I attach a plan showing the wayleaves in the area, some covering the core forest and some further a?eld. 3.- Rights of Access attach an in-house draft of the vehicular accesses that will be required by the proprietors in perpetuity to access various buildings and other property retained. i will now send this plan to our cartographer who will create a properly annotated version. 4. Fences Apart from a few meters of redundant fencing at the Loch Morlich Bridge there is no fencing in the core forest. There is a deer fence along the boundary from Whitewell to the Cairngorm Club Footbridge and then north to where the line turns east to the road. The proposal is that the Estate retains a 5 meter strip alongside the fence and retains all responsibility for it. We can discuss on Monday. 5. Car Park Jonathan, you identi?ed a car park on the 05 plan approximately halfa mile to the east of Coyiumbridge. This is now closed to the public and is owned by the Estate but can be opened up on a temporary basis and used for a stacking and loading area for timber, if required. 6. Water Supplies There is no water supply originating within the subjects of valuation serving external third parties. 08/08/2014 Page 2 of 2 7. Northern Carries I attach a plan which shows only a few acres of the subjects of valuation being affected by this designation. I think, and hope, that have now supplied you with all the information that you have asked for so far, no doubt you will have further queries and there will be numerous clari?cations on Monday, but please let me know if you need anything before our meeting. Kind regards Jon 1 Lambert MRle John Clegg Co LLP Chartered Surveyors 8: Forestry Agents 2 Rutland Square Edinburgh EH1 2A5 8 0131 229 8800 :5 0131 229 4827 07778 322 212 08/08/2014 Page 1 of 2 oscrop, Stuart From: Tyson, Laurie Sent: 27 January 2014 12:26 To: 'Jonathan Henson': 'Jon Lambert' Cc: Hugh Younger Subject: RE: HYDRO ELECTRIC -Team Resorces [Scanned] Follow Up Flag: Follow up Flag Status: Orange Jonathan/Jon. Change to Sian is noted, have no comments. For the timing of the visit next Monday, perhaps Jonathan can give me a call. i can be there at whatever time is required. but daylight is short at this time of year. Regards Laune From: Jonathan Henson Sent: 27 January 2014 11:16 To: Lambert'; Tyson, Laurie Cc: Hugh Younger Subject: RE: HYDRO ELECTRIC -Team Resorces [Scanned] Dear all Sarah Jackson is heading off on holiday! so i will be substituting Sarah with Sian Robinson. Jonathan Henson MBA MRICS Head of Rural - Scotland Rural Property 55 York Place, Perth, PH2 BEH - Tel ;+44 (0) 1738 477 511 El Mobile ;+44 (0) 7967 555 550 Email Website :msavilisggigk 53'! BeFOre printing, think about the environment 2013 wmeen A Seville - Winner of the E6 Residential wa 5 Property Adviser of the Year Award 2013 From: Jon Lambert Sent: 27 January 2014 11:11 To: Jonathan Henson; 'Tyson, Laurie' Cc: Hugh Younger Subject: RE: HYDRO ELECTRIC -Team Resorces [Scanned] Dear Jonathan You and i have spoken and i confirm we are happy with the team. . . . . I have spoken to Johnnie Grant and confirm that an Inspection next Monday, 3sr Feb IS fine, Asl proposed an initiai tour in Mr Grants land rover is a good start. What time would you like to meet? 08/08/20i4 Page 2 of 2 Can you please ensure that those attending dress appropriately and do not resemble a team of agents valuing an estate! Thank you. Kind regards, Jon .I Lambert MRICS John Clegg 8: Co LLP Chartered Surveyors Forestry Agents 2 Rutland Square Edinburgh EH1 2A5 0131 229 8800 I 0131 229 4827 I 3 07778 322 212 DISCLAIMER iohn Clegg 8: Co LLP ("the is a limited liability partnership registered in Scotland (No. 50302718}. All correspondence 59'" 017d adult! by a member or employee of the LLP is sent or given on behalf of the LLP. This e-mall is con?dential, may contol legally privileged information and is intended the use of the addressee only. if you are not the addressee you should not read, use, distribute. copy or rely on this e-mail and should notl?i us immediately by e-mail or by telephone. Unauthorised use, or disclosure of any port of this e?moii is prohibited and may be unlawful. 71:2 contents of this e-mail do not constitute a commitment by the LLP, unless separately endorsed by an authorised representative of the LLP. John Clegg Co LLP believes that this e-mail and any attachments are free of viruses; howey'er, it is the responsibility of the recipient to ensure that It is virus free and the LLP does not accept any responsibliltyfar any loss or damage that may arise from the usa ofthis e?mail or its Contents. From: Jonathan Henson mailbo' vills.com Sent: 27 January 2014 08:57 To: 'Tyson, Laurie' Cc: Hugh Younger; Jon Lambert Subject: HYDRO ~Team Resorces [Scanned] Dear all Given my impending skiing holiday. have allocated the following team Luke French Charles Dudgeon Farm and Estate Agent Sarah Jackson Valuation Expert Jayne Macleod Secretarial support have a team meeting at 11:30 this morning and I would be grateful if. you could let me know of any issues with the above people. Kind regards Jonathan Henson MBA MRICS Head of Rural - Scotland Rural Property Savills. 55 York Place. Perth, PH2 8EH Tel :+44 (0) 1738 477 511 P: Mobile :+44 (0) 7967 555 550 Email ribemseamesl?esam Website Image-us a Before printing, think about the environment 08/08/2014 Page 1 of 2 Moscrop, Stuart From: Tyson, Laurie Sent: 17 February 2014 13:46 To: Hodge, Simon: McIntosh, Bob Subject: RE: Project Hydro Follow Up Flag: Follow up Flag StatUs: Green Attachments: hydro electric NFE, SNH. SimonlBob, Not happy with the quality of what I sent you last time, so just expanded my IT skills, attached is much be?en Lau?e From: Tyson, Laurie Sent: 17 February 2014 13:20 To: Hodge, Simon; McIntosh, Bob Subject: RE: Project Hydro Simon/Bob Please see attached amended plan at 1-1. 70,000 scale with the SNH and RSPB areas added. these are the total areas of each NNR and there is only slight overlap in connection wuth the SNHIFCS boundary at Lau?e PS. - Apologies for the rough and ready nature of the attached, but do thian it shows the picture. I can cope with marking a hard copy with a felt tip. but you would still be waiting If i had tned to expand my computer mapping skills for this. From: Hodge, Simon Sent: 17 February 2014 12:33 To: Tyson, Laurie Cc: McIntosh, Bob Subject: RE: Project Hydro Lau?e Many thanks for pulling out the stops on this - I know it's more dif?cult than it sounds getting maps together. Sorry to add more hassle, but I wonder if you could add the SNH holding and the RSPB Abernathy reserve to the map as they are key bits of the jigsaw. Simon Simon Hodge FICF or Chief Executive crest Enterprise Scotland 1 Highlander Way Invemess, 7GB T: 01463 232811 08/08/2014 Page 2 0f2r From: Tyson, Laurie Sent: 17 February 2014 11:47 To: Hodge, Simon: McIntosh, Bob Subject: RE: Project Hydro Bob/Simon, Please ?nd ?nal plan attached at 1 to170,00 which gives the wider setting. Regards Lau?e From: Tyson, Laurie Sent: 17 February 2014 11:32 To: Hodge, Simon; McIntosh, Bob Subject: Fw: Project Hydro Bob/Simon Here are two maps. the ?rst is as received from Seville, the second is my map produced at 1?50,000 showing the surrouding estate. Working on a wider plan now. will show all of and go north to Abernathy. give me about 15 minutes! Laune From: Jayne Macleod Sent: 17 February 2014 10:20 To: Tyson, Laurie Subject: Project Hydro Dear Laurie Please ?nd attached plan as requested. Kind regards Jayne Jayne Macleod PA to Jonathan Henson I. Admin Rep Rural Property - Management Seville. 55 York Place. Perth, PH2 BEH El Tel . :+44 (0) 1738 477 504 Email Website 5% Before printing, think about the environment 08/08/2014 Page 1 of 1 Moscrop, Stuart From: Alex Davenport on behalf of Jon Lambert [jl@johnclegg.co.uk] Sent: 27 February 2014 12:04 To: Hodge. Simon; Tyson, Laurie Subject: Hydro Electric [Scanned] Follow Up Flag: Follow up Flag Status: Green Attachments: Hydro Electric Sale Plan Hodge Tysonpdf; Purchaser's Proformadocx Dear Simon and Laurie Hydro Electric Further to my telephone conversations with you, Simon, attach the formal note confirming that the date far your proposal is now Friday 14 March, 2014. As soon as have received con?rmation from the clients re: permission to speak with the cabinet secretary, [will return. I confirm that I have sent the same formal letter to Jonathan Henson to keep him in the loop. Kind regards Jon .I Lambert MRICS John Clegg Co LLP Chartered Surveyors Forestry Agents 2 Rutland Square I Edinburgh I EH12AS 0131 229 8800 E. 0131 229 4827 07778 322 212 DISCLAIMER lohn Clegg a Co LLP ("the is a limited liability registered in Scotland (No. 50302 718'}. All correspondence sent and advice given by a member oremployee afthe LLP is sentar glven an heholfaf the HP. This 9-010? 1'5 con?dential; may contain legally privileged intermarian and is intended forthe use ofthe addressee only. if you are not the addressee you "390: mail Or help on this emall and slid ula? notify us immediately by e-mall or by telephone- Unauthorised use, copying or disclosure ofany part of this email is prohibited and may be unimvful. - The conten is of this email do not constitute a commitment by the MP, unless separately endorsed by an authorised representative of the LLP. lolm Clegg in Co LLP believes that this e-moil and any attachnIents are ?ee of viruses; however, it is the responsibility of the recipient to ensure that it is virus free and the LLP does not accept-any responsibility ?st any loss or damage that may arise from the use of this e-mall or its canten ts. 08/08/2014 John Clegg SC Co CHARTERED SURVEYORS FORESTRY AGENTS 26 February 2014- Mr Hodge and Mr Tyson Forestry Commission Scotland 1 Highlander Way Inverness Business Park INVERNESS IV2 7GB Dear Sitnon and Laurie I refer to our recent telephone conversations and con?rm that we are seeking a formal proposal from you which is to arrive at this of?ce by 12 noon on Friday, 14 March 2.014. I attach a pro forms, which should be completed and returned by the above date. As indicated, this is a competitive position and we are seeking your best offer. To ensure there is no confusion, I attach a plan of the sale subjects, which you have previously received- I con?rm that this extends to 2,393 hectares 5,913 acres. Information on SRDP payments and the Woodland Grant Scheme, a Copy of the Long Term Forest Plan, the proposed hydro scheme, designations, the Loch Morlich lease, private access to be reserved and the Section 15 Agreement have all been available for inspection. If further clari?cation is required on these subjects or any other matter, please contact me before 14 March 2.014. I hope to be in a position to return to all parties who have submitted a proposal on Monday 1? March, having received client?s instructions. The intention is to then meet with the preferred and their lawyer on Wednesday, 19 March 2014 as per the pro forma. I look forward to hearing from you. Yours sincerely Lambert MRICS For and On behalf ofjohn Clegg 8c Co LLP Eu: 2 Rutland Square, Edinburgh 2A5. Tel: 0131 229 8300 Fax: 0131 229 41327 edinburgh?10hnclegg.co.le Members] Welstead FlCFor Clegg PRICE-J Lambert l? Purtcous Chairman: A Crow PRICE ("?ees in England, Scotland and Wales. John Glenn 8. Co LLP is a limited Ilahilitv partnership registered in No. 50302715 whose ragislared office is at 2 Harland Square. Edmhurgn EH1 2A5. PROFORIVIA Purchase Subjects Total Area: 2,393 Hectares 5,913 Acres (see attached plan) Purchaser: Purchase Price: Proposed Date of Entry: 11 Meeting Availability: I/we Con?rm that I/we am/are available for a meeting at the MBM of?ces, Edinburgh, to be accompanied by my/our solicitors at 10:30am on Wednesday, 19 March 2014 I: Purchasers Solicitors: Supporting Comments/ Information: Page 2 of 2' From: Jonathan Henson Sent: 04 March 2014 10:46 To: Tyson, Laurie Subject: Importance: High Sensitivity: Private Laurie This bounced back, so I have resent in a PDF format Jonathan Henson MBA MRICS Head of Rural - Scotland Rural Property Sauills, 55 York Place. Perth. PH2 BEH . Tai 477 511 Mobile H44 (0) 7967 555 550 Ema" 1'ng Website a Before printing, think about the environment This email was received from the INTERNET and scanned by the Government _Secure Intranet anti- virus service supplied by Vodafone in partnership with Symantec. (CCTM Certi?cate Nmnber 2009/ 09/0052.) In case of problems, please call your organisation's IT Helpdesk. Communications via the may be automatically logged, monitored and/or recorded for legal purposes. 08/08/2014 Page I of 3 Moscrop, Stuart From: Tyson, Laurie Sent: 13 March 2014 09:02 To: 'Jonathan Henson' Cc: Hodge, Simon Subject: RE: RESTRICTED FW: Hydro Electric [Scanned] Flag Status: Green Jonathan. To follow up my telephone conversation this morning. I have received con?rmation that Cabinet Secretary is content with us proceeding with this bid, therefore please can you prepare the ngpecta?m this will be submitted before noon tomorrow. Our offer should be at the ?gure of - Pounds) As discussed, it would be helpful if you could send me a draft of the tender form today. also please complete the report on the preperty on the basis you proposed. inally. I will arrange for Graeme Nisbet to be available for a meeting next Wednesday morning, in Edinburgh, if required. Kind regards Laurie From: Tyson, Laurie Sent: 10 March 2014 10:57 To: 'Jonathan Henson? - Subject: FW: RESTRICTED COMMERCIAL FW: Hydro Electric [Scanned] Importance: High Good morning Jonathan Please see my note to Simon and I have a reply con?rming he is content with the points I make. Are you able to take these on? Incidentally, we understand the Cabinet Secretary is unlikely to take the decision on whether or not we can bid until later in the week. Rather last minute i am afraid, so we need to prepare for an offer on the assumption we will get the thumbs up. Happy to discuss Regards Laune Laurie Tyson Head of Estates Forest Enterprise Scotland 55 Moffat Road Dumfries DG1 1NP Telephone. direct line: 01698 222443 Telephone. mobile: 0780 3682 336 From: Tyson, Laurie Sent: 10 March 2014 10:00 08/08/2014 Page 2 of 3, To: Hodge, Simon Subject: RESTRICTED COMMERCIAL FW: Hydro Electric [Scanned] Importance: High Simon, We are, of course, hoping to be able to submit a bid for the closing date at 12 noon on Friday 14th. Jon speci?es the offer must use the attached Proforma and in preparing for submitting an offer have a few queries which i propose to discuss with Jonathan, for him to liaise with Jon and ensure we have our bases covered. These are as below and would welcome any comments you may have: 0 Con?rmation th offer can be submitted electronically by email a AM this is to be sent by Savills or direct from FCS - i suggest we use Savills, they have been our point of contact throughout this. 0 Clari?cation of whether we can discuss with HM - I am assuming Jon will continue to resist this. if we can, I would clarify the wording in respect of the next bullet point. a Whoever lodges the bid, we will need to con?rm our offer has not had the bene?t of checking legal title etc and is for negotiation purposes. It does not form a binding agreement and if the offer is to be progressed, our legal advisers will be instructed to handle all legal formalities 0 Proposed date of entry - I propose 1st April, or upon completion of legal formalities, whichever is the soonest - what do you think?? Might still be some advantage to being in the curent tax year. 0 have the 19th March reserved in my diary - I see you have a Commissioners meeting that day. I would want Jonathan and HM to be present. a You will see there is a box for Supporting Comments/Information. I will discuss with Jonathan, but my current views are that 'less is more' and merely make some comments that we will manage the estate in accordance with our policy and practice as demonstrated by the adjoining land at combining with the other public sector land in the area. I suggest we state the offer is made on the basis of no ongoing TUPE commitment. Regards Lau?e PS - Jonathan was also using his contacts in the hope of gaining some indication of who might bid and how keen they are. From: Alex Davenport On Behalf Of Jon Lambert Sent: 27 February 2014 12:04 To: Hodge, Simon; Tyson, Laurie Subject: Hydro Electric [Scanned] Dear Simon and Laurie Hydro Electric Further to my telephone conversations with you, Simon, attach the formal note confirming that the date for your proposal is now Friday 14 March, 2014. As soon as have received con?rmation from the clients re: permission to speak with the cabinet secretary, I will return. I confirm that! have sent the same formal letter to Jonathan Henson to keep him in the loop. Kind regards 08/08/2014 Page 3 of 3 Jon 1 Lambert MRICS John Clegg 8. Co LLP Chartered Surveyors Forestry Agents 2 Rutland Square Edinburgh EH1 2A5 0131 229 8800 I 0131 229 4827 07778 322 212 ncie .co.ui< DISCLAIMER John Clegg Co LLP ("the is a limited liability partnership registered in Scotland (No. 50302718). All correspondence sent and advice given by a member or employee of the LLP is sent or given on behalf of the LLP. This e-mail is con?dential; may contain legally privileged in?armatian and is intended for the use of the addressee only. 0' you are not the addressee you simuld not read, use. distribure. copy or rely on this email and should notify us immedlately by e?mali or by telephone. Unauthorised use, marina or disclosure afany part of this e-mall is prohibited and may he unlaw?il. The contents of this e-mail do not constitute a commitment by the l.i.l'l unless separately endorsed by an authorised representative of the U-P- 10"" Clean Co LLP believes that this email and any attachments are free of viruses; however, it is the responsibility of the recipient to ensure that it is virus free and the LLP does not accept any responsibility for any loss or damage that may arise ?om the use ofthis email or its contents. 08/08/2014 Page 1 of 1_ Moscrop, Stuart From: Jayne Macleod [JMacleod@savills.com] Sent: 14 March 2014 11:49 To: Tyson, Laurie; Jonathan Henson Subject: Project Hydro Flag Status: Green Attachments: ATI'4799710.txt: A1T4799711.htm Just to con?rm I have spoken to Jon Lambert and he has con?rmed receipt of the email with the Proforma. Jayne Jayne Maclood PA to Jonathan Henson 5 Admin Rep Rural Property - Management Sav?ls. 55 York Place. Perth. PH2 8EH .Tel ?Ema? Website 1W A Before printing, about the environment 08/08/2014 Page I of 1 Moscrop. Stuart From: Jonathan Henson Sent: 17 March 2014 14:25 To: Tyson. Laurie Subject: Flag Status: Green Attachments: conditionalexemptlonpdf: ATI'4884907.htm HMRC Guldline 08/08/2014 HM Revenue Customs CAPITAL TAXATION AND THE NATIONAL HERITAGE This memorandum outlines the scope as at [2011] of the legislation on capital taxation and its effect on the national heritage, and gives guidance on the approach which is adopted in administering its provisions. It incorporates and revises earlier editions of Capital Taxation and the National Heritage, also known in its last edition as IR67, published by the Inland Revenue in 1986 with a supplement in 1987, and by HM Treasury in 1983, 1980 and 1977. If you need further information please contact HM Revenue Customs, Trusts Estates, Heritage Team. Insofar as this memorandum operates as guidance for the staff of the Heritage Team, it is implicit that in any case where they have any doubt they Will seek technical or other guidance from within HM Revenue Customs. In this memorandum - - HM Revenue Customs is abbreviated to HMRC and references to it are in the ?rst person ?our? etc) all statutory references except where shown are to the Inheritance Tax Act 1984 0 references to Inheritance Tax or IHT include reference where the context requires to Capital Transfer Tax - references to conditional exemption include reference where the context requires to the corresponding relief from Capital Gains Tax 0 references to include references where the context requires to the Culture Departments of devolved administrations - references to a spouse include reference where the context reqUires to a civil partner 0 ?property? comprehends land, buildings and objects and this memorandum also uses the following abbreviations AIL CE CMP CEO CET CGT DCMS FA HAO HMP MF MLA PET TCGA Tribunal VOA Acceptance in lieu of tax Conditional exemption or conditionally exempt Collections Management Plan Conditionally exempt occasion Conditionally exempt transfer Capital Gains Tax Department for Culture Media and Sport (and see also above) Finance Act Historically associated object Heritage Management Plan Maintenance Fund Museums Libraries and Archives Council Potentially exempt transfer Taxation of Chargeable Gains Act 1992 First-tier Tribunal (Tax) Valuation Of?ce Agency HM Revenue Customs ..- 1 - CAPITAL TAXATION AND THE NATIONAL HERITAGE .. - 1 Contents .. - 7 - Appendices Chapter 1: Introduction .. - 8 1.1 Preservation of the heritage general policy .. - 8 - 1.2 Purpose of this memorandum .. - 9 - 1.3 Developments since last edition - 9 - Chapter 2: The Capital Taxes briefly described .. - 12 - 2.1 Introduction .. - 12 - 2.2 Inheritance Tax (IHT) .. 12 - 2.3 Estate Duty (ED) .. - 13 - 2.4 Capital Gains Tax (CGT) .. - 14 - Chapter 3: Capital Taxes: Summary of heritage reliefs available .. - 15 - 3 1 Introduction .. - 16 - 3 2 Conditional exemption from Inheritance Tax .. - 16 - 3-3 Qualifying national heritage property .. - 17 - 3.4 When conditional exemption is available .. - 19 - 3 5 Claiming conditional exemption from IHT .. - 20 - 3 6 Failure of potentially exempt transfer: disposal by donee before death of donor .: .. - 21 - 3-7 Undertakings general .. - 22 - 3.8 Duration and futurity of undertakings .. - 22 - 3.9 Parties to the undertaking .. - 23 - 3.10 Absolute ownership .. - 23 - 3.11 Trusts and .. - 23 - 3.12 Foreign Element 24- 3.13 Co-ownership .. - 24 - 3.14 Duties imposed by the undertaking .. - 24 - 3.15 Replacement of undertakings .. 25 - 3.16 Variation of undertakings given on or after 31St July 1998.. 26 - 3.17 Variation of undertakings: undertakings given before 31St July 1998 .. - 29 - 3.18 Disposal of conditionally exempt property .. - 33 - 3.19 Property held in trust .. - 34 - 3.20 Maintenance Funds for national heritage property .. - 34 - 3.21 Relief from Capital Gains Tax .. - 35 - 3.22 Charities .. 36 - 3.23 Conditional Exemption and payment from public funds .. - 36 - Chapter 4: Conditional exemption from Capital Taxes: Works of art and other objects of ?national scienti?c historic or artistic interest" .. - 38 - 4.1 Eligible objects .. - 38 - 4.2 Collections and groups .. - 39 - 4.3 Conditions for exemption .. - 39 - 4.4 Temporary Export of conditionally exempt objects of national etc interest .. - 40 4.5 Reasonable public access and publication of the terms of the undertaking .. - 41 - -3- 4.6 Public Access .. - 42 - 4.7 Publication of the terms of the undertaking .. - 42 - 4.8 Loans to public collections and the Government Indemnity Scheme .. - 42 - 4.9 Special cases .. - 42 4.10 Foreign owned works 4.11 Decoration for valour or gallant conduct - and (1C) .. .. - 43 - Chapter 5: Conditional exemption from Capital Taxes: Outstanding land .. - 45 5.1 Eligible land: general - 45 - 5.2 The advisory agencies .. - 46 - 5.3 Scenic land .. - 46 - 5.4 Scienti?c land .. - 47 - 5.5 Historic land .. - 47 - 5.6 Conditions for exemption .. - 48 - 5.7 Woodlands .. - 49 - 5.8 The separate relief from Inheritance Tax for - 50 - 5.9 Reasonable public access .. - '50 - 5.10 Publication of the terms of the undertaking .. - 51 - 5.11 Maintenance and preservation - enhancement public funds see also #3.23 above .. - 51 - Chapter 6: Conditional exemption from Capital Taxes: Buildings of outstanding historic or architectural interest, essential amenity land and historically associated objects .. - 54 - 6.1 Eligible buildings .. - 54 - 6.2 Essential amenity land .. - 55 - 6.3 Amenity land need not be adjoining land .. - 55 - 6.4 Buildings on essential amenity land .. - 56 - 6.5 Historically associated objects .. - 56 - 6.6 Conditions for exemption - undertakings general .. - 57 - 6.7 Conditions for exemption - undertakings - peculiarities re essential amenity land: ?supportive undertakings? .. - 58 - 6.8 When ?supportive undertakings" are necessary .. 59 - 6.9 Why ?supportive undertakings? are necessary .. - 59 - 6.10 Replacement undertaking necessary for property already conditionally exempt - 60 - 6.11 ?Supportive undertakings? when the entity is in divided ownership .. - 60 - 6.12 When a ?supportive undertaking" is not required .. - 61 - 6.13 Reasonable public access .. - 61 - 6.14 Public opening and planning considerations .. - 62 - 6.15 Reasonable entry charge .. - 62 - 6.16 Publication of the terms of the undertaking .. - 62 - Chapter 7: Failure to observe undertakings and dealings with conditionally exempt property: Capital Tax consequences .. - 64 - 7.1 Inheritance Tax: General principles .. - 64 - 7.2 Conditional exemption preserved .. - 65 - 7.3 Conditional exemption lost - chargeable events .. - 66 - -4- 7.4 Associated properties .. .. - 69 - 7.5 Associated properties: definition and purpose the heritage entity .. - 69 - 7.6 Dealings with associated properties: ?supportive 7.7 Disposal of associated prOperties to Schedule 3 bodies or in lieu of tax .. 71 - 7.8 Replacement by a purchaser of a vendor?s 71 - 7.9 Disposals etc which do not materially affect the heritage entity of the associated properties .. - 72 - 7.10 Quantum of charge .. .. - 72 - 7.11 Effect on a maintenance fund .. - 72 - 7.12 Capital Gains Tax .. - 73 - 7.13 Theft, loss, destruction or damage to heritage - 73 - Chapter 8: Maintenance funds .. - 74 - 8.1 Introduction .. - 74 - 8.2 Purpose of maintenance funds and the scope of this chapter..7.g. 8.3 What sort of property can be supported by a maintenance fugds? 8.4 Summary of the special IHT arrangements for property entering and for the time being comprised in a maintenance fund - 76 - 8.5 Conditions to be satisfied for the arrangements to - 78 - 8.6 Developments: withdrawals of capital IHT charges and exemptions - added property - lapse and replacement of undertakings .. - 84 - 8.7 Developments: application of capital and income for heritage purposes no IHT charge under para 8(2) .. - 87 - 8.8 Miscellaneous .. - 89 - 8.9 Loss or damage to heritage property .. - 90 - 8.10 Our powers in relation to maintenance funds .. - 90 - 8.11 Other Taxes .. - 91 - Chapter 9: Gifts to qualifying charities, for national purposes or for public bene?t .. - 95 - 9.1 Introduction .. - 95 - 9.2 Gifts and bequests to qualifying charities .. - 96 - 9.3 Gifts and bequests to Schedule 3 bodies .. .. - 96 9.4 Schedule 3 bodies .. - 97 - 9.5 National institutions .. - 98 - 9.6 Government departments etc .. - 98 - 9.7 Universities etc .. - 98 - 9.8 Gifts and bequests for public benefit .. - 99 Chapter 10 Public purchase: private treaty sales ..- 100 - 10.1 Introduction ..- 100 - 10.2 Terminology ..- 100 - 10.3 The tax advantages of a private treaty sale ..- 101 - 10.4 Possible further benefits for the vendor ..- 102 - 10.5 Purchase by a body within Schedule 3 IHTA on behalf of a non- Schedule 3 body ..- 103 - -5- 10.6 The method of ?xing the special price in private treaty sales .. 103 - 10.7 Capital Gains Tax ..- 104 - 10.8 Value Added Tax ..- 104 - 10.9 Foreign Element ..- 105 - Chapter 11: Acceptance of property in lieu of tax ..- 107 - 11.1 Introduction ..- 108 11.2 Acceptance in lieu of IHT: general principles 5.230(1) 108 - 11.3 ?With the agreement of the Secretary of State 109 - 11.4 ?On the application of ..- 110 - 11.5 ?Any person liable to pay tax or interest" ..- 110 - 11.6 ?Any property to which 5.230 applies? ..- 111 - 11.7 Acceptance of property under a power to sell: 5.231 ..- 112 - 11.8 Acceptance in lieu of Estate Duty ..- 112 - 11.9 Advantages of acceptance of property in lieu of tax ..- 113 - 11.10 HMRC does not ?give change" ..- 113 - 11.11 Inferring a claim for conditional exemption ..- 113 11.12 Which categories of property may be accepted in lieu of ..- 113 - 11.13 Pre-eminence ..- 114 - 11.14 Particulars which should accompany an offer in lieu of tax - 114 - 11.15 ?Telescoping? an offer in lieu and claim for conditional exemption 115 - 11.16 Competency of the offer ..- 115 - 11.17 Seeking expert advice ..- 116 - 11.18 Land and buildings eligible for acceptance - 5.230(2) ..- 118 7 11.19 Offeror of land to nominate a suitable recipient ..- 118 - 11.20 Advice as regards quality and value ..- 119 - 11.21 Objects associated with a building - 5.230(3) ..- 119 - 11.22 Guidelines on suitability for acceptance of objects associated with a building ..- 119 - 11.23 Pre?eminent objects - 5.230(4) and (5) - and guidelines .- 121 - 11.24 Acceptance: recommendation to the Secretary of State - memoranda of acceptance (objects) 'or conveyance or transfer (land and buildings) - direction ..- 122 - 11.25 The mechanics of acceptance: objects ..- 122 - 11.26 The mechanics of acceptance: land and buildings ..- 123 11.27 The amount of tax and interest to be satisfied from acceptance of the offer ..- 124 - 11.28 Allocation of property accepted in lieu of tax and interest .- 125 - 11.29 Special cases ..- 125 - 11.30 Precatory offers ..- 126 - 11.31 Offers conditional as to Allocation etc 126 - 11.32 ?Hybrid offers? ..- 126 - 11.33 Offers where acceptance is conditional upon an object's remaining in situ ..- 127 - 11.34 Multiple offers ..- 128 - Appendix 1: Making and handling of claims for conditional exemption ..- 130 - Appendix 1A: Note on conditional exemption in the wake of the Finance Act Appendix 2: Appendix 3: Appendix 4: Appendix 5: Appendix 6: Appendix 7: Appendix 8: Appendix 9: Appendix 10: Appendix 11: Appendix 12: Appendix 13: Appendix 14: Appendix 15: 1998: access - publication - viewing by 132 - Conditional exemption: Inheritance Tax charges on loss of exemption - the mechanics - 5.5.33, 78 and 79, Inheritance Tax Act ..- 160 - Estate Duty: exempt objects, claims, special rules and interest; acceptance of property in lieu 172 - Inheritance Tax and transfers on deaths between 13th March 1975 and 6th April 1976 (?the 1975 r?gime?): exempt property, claims and special rules; acceptance of property in lieu 178 - Maintenance Funds: Inheritance Tax charges ..- 181 - Maintenance Funds: Annual Trust Accounts ..- 187 - Capital Tax consequences of theft, loss or destruction of or damage to conditionally exempt heritage property ..- 192 - Model documents"; ..- 195 - The Advisory Bodies ..- 223 - Bodies listed in and approved under Schedule 3, Inheritance Tax Act ..- 224 - Public purchase: Illustrative example ..- 226 - Public purchase: Illustrative example ..- 227 - Chargeable events: calculations of Estate Duty and Inheritance Tax ..- 228 - Chargeable event: calculation of Capital Gains Tax ..- 238 - Historically Associated Objects ..- 239 -