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Changes over time for: Section 61
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Version Superseded: 30/11/2022
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Point in time view as at 01/04/2015. This version of this provision has been superseded.![Help about Status](/images/chrome/helpIcon.gif)
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Changes to legislation:
Finance Act 2003, Section 61 is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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61Compliance with planning obligationsU.K.
(1)A land transaction that is entered into in order to comply with a planning obligation or a modification of a planning obligation is exempt from charge if—
(a)the planning obligation or modification is enforceable against the vendor,
(b)the purchaser is a public authority, and
(c)the transaction takes place within the period of five years beginning with the date on which the planning obligation was entered into or modified.
(2)In this section—
(a)in relation to England and Wales—
(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(c)in relation to Northern Ireland—
“planning obligation” means a planning agreement within the meaning of section 76 of the Planning Act (Northern Ireland) 2011 that is entered into in accordance with subsection (10) of that section, and
“modification of a planning obligation” means modification as mentioned in section 77(1) of that Act.]
(3)The following are public authorities for the purposes of subsection (1)(b)—
Government |
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A Minister of the Crown or government department | . . . | A Northern Ireland department | [The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government] |
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Local government: England |
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A county or district council constituted under section 2 of the Local Government Act 1972 (c. 70) | The council of a London borough | The Common Council of the City of London | The Greater London Authority | Transport for London | The Council of the Isles of Scilly |
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Local government: Wales |
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A county or county borough council constituted under section 21 of the Local Government Act 1972 |
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. . . |
Local government: Northern Ireland |
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A district council within the meaning of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)) |
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Health: England and Wales |
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A Strategic Health Authority [established under section 13 of the National Health Service Act 2006] | A Special Health Authority established under [section 28 of that Act or section 22 of the National Health Service (Wales) Act 2006] | A Primary Care Trust established under [section 18 of the National Health Service Act 2006] | A Local Health Board established under [section 11 of the National Health Service (Wales) Act 2006] | A National Health Service Trust established under [section 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006] |
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. . . |
Health: Northern Ireland |
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A Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14)) | A Health and Social Services Trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1)) |
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Other planning authorities |
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Any other authority that—
(a) is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8), ...
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Prescribed persons |
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A person prescribed for the purposes of this section by Treasury order |
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Textual Amendments
Commencement Information
Yn ôl i’r brig