---
title: "Planning-gain Supplement (Preparations) Act 2007"
id: 51d49b5f-c641-4e0a-945e-df3f9f79539f
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/2007/2
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/51d49b5f-c641-4e0a-945e-df3f9f79539f
language: en
in_force_from: 2009-01-26
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/2007/2/data.xml
read_on: 2026-11-08
sha256: 22f977eb9038d7725764ad3e50755e98e4abea7a219d85bc51e998507f5bb068
provisions: 4
---

# Planning-gain Supplement (Preparations) Act 2007

## Title and introductory text {#prelims}

Planning-gain Supplement (Preparations) Act 2007
2007 c. 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.
[20th March 2007]
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:—

## 1 Preparatory expenditure {#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.
(2) Those persons are—
(a) the Commissioners for Her Majesty's Revenue and Customs,
(b) the Secretary of State, and
(c) a Northern Ireland Department.
(3) Expenditure by virtue of subsection (2)(a) or (b) shall be paid out of money provided by Parliament.

## 2 Extent {#section-2}

This Act extends to the United Kingdom.

## 3 Short Title {#section-3}

This Act may be cited as the Planning-gain Supplement (Preparations) Act 2007.