{
  "url": "https://openlegislation.uk/planning-gain-supplement-preparations-act-2007/introduction",
  "json_url": "https://openlegislation.uk/planning-gain-supplement-preparations-act-2007/introduction.json",
  "legislation": "ukpga/2007/2",
  "legislation_title": "Planning-gain Supplement (Preparations) Act 2007",
  "legislation_url": "https://openlegislation.uk/planning-gain-supplement-preparations-act-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "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.\n[20th March 2007]\nBe 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:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act: power to repeal conferred (26.1.2009) by Planning Act 2008 (c. 29), ss. 225(2), 241(6) (with s. 226)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/2/introduction",
    "retrieved_at": "2026-10-29T09:13:08.971975+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}