Finance Act 2003 (c. 14)

Part 4 U.K. Stamp duty land tax

Modifications etc. (not altering text)

C1 Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)

C2 Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.

Reliefs U.K.

61 Compliance with planning obligations U.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—

• “planning obligation” means either of the following—

  (a)

  a planning obligation within the meaning of section 106 of the Town and Country Planning Act 1990 that is entered into in accordance with subsection (9) of that section, or

  (b)

  a planning obligation within the meaning of section 299A of that Act that is entered into in accordance with subsection (2) of that section; and

• “modification” of a planning obligation means modification as mentioned in section 106A(1) of that Act;

(b) in relation to Scotland, “planning obligation” means an agreement made under section 75 or section 246 of the Town and Country Planning (Scotland) Act 1997;

(c) in relation to Northern Ireland—

• “planning obligation” means a planning agreement within the meaning of Article 40 of the Planning (Northern Ireland) Order 1991 that is entered into accordance with paragraph (10) of that Article, and

• “modification” of a planning obligation means modification as mentioned in Article 40A(1) of that Order.

(3) The following are public authorities for the purposes of subsection (1)(b)—

Government A Minister of the Crown or government department The Scottish Ministers A Northern Ireland department [F1 The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government]

Local government: England 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

Local government: Wales A county or county borough council constituted under section 21 of the Local Government Act 1972

Local government: Scotland A council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39)

Local government: Northern Ireland A district council within the meaning of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.))

Health: England and Wales A Strategic Health Authority [F2 established under section 13 of the National Health Service Act 2006] A Special Health Authority established under [F3 section 28 of that Act or section 22 of the National Health Service (Wales) Act 2006] A Primary Care Trust established under [F4 section 18 of the National Health Service Act 2006] A Local Health Board established under [F5 section 11 of the National Health Service (Wales) Act 2006] A National Health Service Trust established under [F6 section 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006]

Health: Scotland The Common Services Agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c. 29) A Health Board established under section 2(1)(a) of that Act A National Health Service Trust established under section 12A(1) of that Act A Special Health Board established under section 2(1)(b) of that Act

Health: Northern Ireland 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))

Other planning authorities Any other authority that— (a) is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8), or (b) is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c. 8).

Prescribed persons A person prescribed for the purposes of this section by Treasury order

Textual Amendments

F1 Words in s. 61(3) substituted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 63 (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, s. 161(4)(5) of the amending Act.

F2 Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(a) (with Sch. 3 Pt. 1)

F3 Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(b) (with Sch. 3 Pt. 1)

F4 Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(c) (with Sch. 3 Pt. 1)

F5 Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(d) (with Sch. 3 Pt. 1)

F6 Words in s. 61(3) substituted (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), s. 8(2), Sch. 1 para. 233(e) (with Sch. 3 Pt. 1)

Commencement Information

I1 Pt. 4 wholly in force at Royal Assent subject to Sch. 19, see s. 124, Sch. 19 para. 1(1)