Planning-gain Supplement (Preparations) Act 2007

JurisdictionUK Non-devolved
Citation2007 c. 2
(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.the Commissioners for Her Majesty's Revenue and Customs,the Secretary of State, anda Northern Ireland Department.(3) Expenditure by virtue of subsection (2) (a) or (b) shall be paid out of money provided by Parliament.
  • This Act extends to the United Kingdom.
  • This Act may be cited as the Planning-gain Supplement (Preparations) Act 2007.
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