Legalize / United Kingdom / Public General Act

Planning-gain Supplement (Preparations) Act 2007

Type Public General Act

Publication 2007-03-20

State In force

Department Statute Law Database

Source legislation.gov.uk

Reform history JSON API

Preparatory expenditure

1

(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

(3) Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.

Extent

2

This Act extends to the United Kingdom.

Short Title

3

This Act may be cited as the Planning-gain Supplement (Preparations) Act 2007.

Preparatory expenditure

Editorial notes

[^key-c2f06151627ae97949ef277e835d161f]: Act: power to repeal conferred (26.1.2009) by Planning Act 2008 (c. 29), ss. 225(2), 241(6) (with s. 226)

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