Introduction
1.These explanatory notes relate to the Planning-gain Supplement (Preparations) Act 2007 which received Royal Assent on 20th March 2007. They have been prepared by HM Treasury in order to assist the reader of the Act. They do not form part of the Act and have not been endorsed by Parliament.
2.The notes need to be read in conjunction with the Act. They are not, and are not meant to be, a comprehensive description of the Act. So where a section or part of a section does not seem to require any explanation or comment, none is given.
