Planning-gain Supplement (Preparations) Act 2007
1Preparatory expenditure
2Extent
3Short Title

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Planning-gain Supplement (Preparations) Act 2007

2007 CHAPTER 2

An Act 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:—