Planning-gain Supplement (Preparations) Act 2007
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| Long title | An Act to permit expenditure in preparation for the imposition of a tax on the increase in the value of land resulting from the grant of permission for development. |
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| Citation | 2007 c 2 |
| Territorial extent | United Kingdom[2] |
| Dates | |
| Royal assent | 20 March 2007 |
| Commencement | 20 March 2007[3] |
| History of passage through Parliament | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Planning-gain Supplement (Preparations) Act 2007 (c 2) is an Act of the Parliament of the United Kingdom.
The Treasury may by order repeal this Act.[4]
Section 1 - Preparatory expenditure
This section provides:
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(1) The persons listed in subsection (2) may incur expenditure for the purpose of or in connection with preparing for the imposition of a tax on the increase in the value of land resulting from the grant of permission for development.
(2) Those persons are-
(3) Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.
- (a) the Commissioners for Her Majesty's Revenue and Customs,
- (b) the Secretary of State, and
- (c) a Northern Ireland Department.
"Secretary of State"
This means one of Her Majesty's Principal Secretaries of State.[5]
See also
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References
- ↑ The citation of this Act by this short title is authorised by section 3 of this Act.
- ↑ The Planning-gain Supplement (Preparations) Act 2007, section 2
- ↑ The Interpretation Act 1978, section 4(b)
- ↑ The Planning Act 2008, section 225(2)
- ↑ The Interpretation Act 1978, section 5 and Schedule 1
External links
- The Planning-gain Supplement (Preparations) Act 2007, as amended from the National Archives.
- The Planning-gain Supplement (Preparations) Act 2007, as originally enacted from the National Archives.
- Explanatory notes to the Planning-gain Supplement (Preparations) Act 2007.
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