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Legislation
Finance Act 2003

Crossheading Reliefs

  • Section 57 Disadvantaged areas relief
  • Section 57A Sale and leaseback arrangements
  • Section 57AA First-time buyers
  • Section 57B First-time buyers
  • Section 58A Relief for certain acquisitions of residential property
  • Section 58B Relief for new zero-carbon homes
  • Section 58C Relief for new zero-carbon homes: supplemental
  • Section 58D Transfers involving multiple dwellings
  • Section 60 Compulsory purchase facilitating development
  • Section 61 Compliance with planning obligations
  • Section 61A Relief for special tax sites
  • Section 62 Group relief and reconstruction or acquisition relief
  • Section 63 Demutualisation of insurance company
  • Section 64 Demutualisation of building society
  • Section 64A Initial transfer of assets to trustees of unit trust scheme
  • Section 65 Incorporation of limited liability partnership
  • Section 65A Seeding relief
  • Section 66 Transfers involving public bodies
  • Section 66A Resolution of financial institutions
  • Section 67 Transfer in consequence of reorganisation of parliamentary constituencies
  • Section 67A Acquisitions by certain health service bodies
  • Section 68 Charities relief
  • Section 69 Acquisition by bodies established for national purposes
  • Section 70 Right to buy transactions, shared ownership leases etc
  • Section 71 Certain acquisitions by registered providers of social housing etc
  • Section 71A Alternative property finance: land sold to financial institution and leased to person
  • Section 72 Alternative property finance in Scotland: land sold to financial institution and leased to person
  • Section 72A Alternative property finance in Scotland: land sold to financial institution and person in common
  • Section 73 Alternative property finance: land sold to financial institution and re-sold to person
  • Section 73A Sections 71A to 73: relationship with Schedule 7
  • Section 73AB Section 71A : arrangements to transfer control of financial institution
  • Section 73B Exempt interests
  • Section 73BA Meaning of “financial institution”
  • Section 73C Alternative finance investment bonds
  • Section 73CA Sections 71A to 73: first-time buyers
  • Section 74 Exercise of collective rights by tenants of flats
  • Section 75 Crofting community right to buy
  1. Reliefs
  2. Compliance with planning obligations

Section 61 | Compliance with planning obligations

From legislation.gov.uk

(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)RepealedF1

(c)in relation to Northern Ireland—F2

“planning obligation” means a planning agreement within the meaning of section 76 of the Planning Act (Northern Ireland) 2011 that is entered into in accordance with subsection (10) of that section, and

“modification of a planning obligation” means modification as mentioned in section 77(1) of that Act.

(3)The following are public authorities for the purposes of subsection (1)(b)—F3F4F5F6F7F8F9F10F11F12F13F14

Table shown as text

Government A Minister of the Crown or government department . . . A Northern Ireland department 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: 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 established under section 13 of the National Health Service Act 2006 A Special Health Authority established under section 28 of that Act or section 22 of the National Health Service (Wales) Act 2006 A Primary Care Trust established under section 18 of the National Health Service Act 2006 A Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 A National Health Service Trust established under section 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006 . . . Health: Northern Ireland The Regional Agency for Public Health and Social Well-being A Health and Social Care 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— is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8), ... ... Prescribed persons A person prescribed for the purposes of this section by Treasury order

Notes

  1. F1

    S. 61(2)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(2) (with s. 29(5)(6)); S.I. 2015/637, art. 2

  2. F2

    S. 61(2)(c) substituted (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 99 (with s. 211); S.R. 2015/49, arts. 2, 3, Sch. 1 (with Sch. 2)

  3. F3

    Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2

  4. F4

    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.

  5. F5

    Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2

  6. 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(a) (with Sch. 3 Pt. 1)

  7. F7

    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)

  8. F8

    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)

  9. F9

    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)

  10. F10

    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)

  11. F11

    Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(c) (with s. 29(5)(6)); S.I. 2015/637, art. 2

  12. F12

    Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(a)

  13. F13

    Words in s. 61(3) table substituted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 10(2)(b)

  14. F14

    Words in s. 61(3) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 8(3)(d) (with s. 29(5)(6)); S.I. 2015/637, art. 2

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