Planning-gain Supplement (Preparations) Act 2007

The Planning-gain Supplement (Preparations) Act 2007^[1]
Dates
Parliament of the United Kingdom
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.
Citation	2007 c 2
Territorial extent	United Kingdom^[2]
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Text of statute as originally enacted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:

(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

Halsbury's Statutes,

↑ 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The Planning-gain Supplement (Preparations) Act 2007, as originally enacted from the National Archives.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.

United Kingdom legislation

Pre-Parliamentary legislation	List of English statutes Charter of Liberties Magna Carta

Acts of Parliament by states preceding the Kingdom of Great Britain	Acts of the Parliament of England to 1483 1485–1601 1603–1641 Interregnum (1642–1660) 1660–1699 1700–1706 Acts of the Parliament of Scotland

Acts of Parliament of the Kingdom of Great Britain	1707–1719 1720–1739 1740–1759 1760–1779 1780–1800

Acts of the Parliament of Ireland	to 1700 1701–1800

Acts of Parliament of the United Kingdom of Great Britain and Ireland and the United Kingdom of Great Britain and Northern Ireland	1801–1819 1820–1839 1840–1859 1860–1879 1880–1899 1900–1919 1920–1939 1940–1959 1960–1979 1980–1999 2000 to date Halsbury's Statutes Legislation.gov.uk Short titles

Church of England measures	List Church of England Assembly (Powers) Act 1919

Legislation of devolved institutions	Acts of the Scottish Parliament List Acts and Measures of the National Assembly for Wales List Acts of the Northern Ireland Assembly List Acts of the Parliament of Northern Ireland List Orders in Council for Northern Ireland List

Orders-in-Council	Order in Council

Secondary legislation	United Kingdom Statutory Instruments Scottish Statutory Instruments Acts of Sederunt Acts of Adjournal

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