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House of Commons Hansard
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Land Commission (Levy)
17 November 1965
Volume 720
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asked the Minister of Land and Natural Resources whether planning consents in respect of housing, sand and gravel, and caravan sites, respectively, will attract development charge if granted in a period prior to the proposed new Bill becoming law.

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What is relevant is not the date when planning consent was given but the date when development value is realised. In all the cases mentioned levy will be chargeable (irrespective of when planning consent was given) if the land is disposed of, or development started, after the Appointed Day; but it will of course be chargeable only to the extent that development value, previously uncharged, is realised by the disposal or the development.