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Planning-gain Supplement (Preparations) Bill


 

Planning-gain Supplement (Preparations) Bill

 
 

EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by Her Majesty’s Treasury, are published

separately as Bill 37—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Mr Chancellor of the Exchequer has made the following statement under section

19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Planning-gain Supplement (Preparations) Bill are

compatible with the Convention rights.

 

Bill 37                                                                                                 

54/2

 

 

 

Planning-gain Supplement (Preparations) Bill

 
Bill 37 54/2
 
 

Planning-gain Supplement (Preparations) Bill

1

 

[Note: The Bill was presented under S.O. No. 50]

A

Bill

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. 

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:—

1       

Preparatory 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

5

(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.

10

2       

Extent

This Act extends to the United Kingdom.

3       

Short Title

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

2007.

15

 
Bill 37 54/2
 
 

 
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Revised 13 December 2006