Planning-gain_Supplement_(Preparations)_Act_2007

Planning-gain Supplement (Preparations) Act 2007

Planning-gain Supplement (Preparations) Act 2007

United Kingdom legislation

The Planning-gain Supplement (Preparations) Act 2007 (c 2) is an Act of the Parliament of the United Kingdom.

Quick Facts Long title, Citation ...

The Treasury may by order repeal this Act.[4]

Section 1 - Preparatory expenditure

This section provides:

(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.

"Secretary of State"

This means one of Her Majesty's Principal Secretaries of State.[5]

References

  1. [1]
    The citation of this Act by this short title is authorised by section 3 of this Act.
  2. [2]
    The Planning-gain Supplement (Preparations) Act 2007, section 2
  3. [3]
    The Interpretation Act 1978, section 4(b)
  4. [4]
    The Planning Act 2008, section 225(2)
  5. [5]
    The Interpretation Act 1978, section 5 and Schedule 1


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