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Planning-gain Supplement (Preparations) Act 2007
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Planning-gain Supplement (Preparations) Act 2007
2007 CHAPTER 2
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.
[20th March 2007]
Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
1Preparatory expenditure
(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—
(a)the Commissioners for Her Majesty’s Revenue and Customs,
(b)the Secretary of State, and
(c)a Northern Ireland Department.
(3)Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.
2Extent
This Act extends to the United Kingdom.
3Short Title
This Act may be cited as the Planning-gain Supplement (Preparations) Act 2007.
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