Journal de la 840ème séance plénière du Forum
Preparatory expenditure
subsection section-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.
subsection section-1-2
Those persons are—
level section-1-2-a
the Commissioners for Her Majesty's Revenue and Customs,
level section-1-2-b
the Secretary of State, and
level section-1-2-c
a Northern Ireland Department.
subsection section-1-3
Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.
Extent
This Act extends to the United Kingdom.
Short Title
This Act may be cited as the Planning-gain Supplement (Preparations) Act 2007.