Creating a new tab & transferring the Layers

Edited

I want a new layer in a separate tab which is similar to size of the this background layer. For that I created a new layer above this layer. Is it possible to transfer this layer while creating a new tab? That mean dual action has to take place trasnsfering the layer & creating a new tab.  Is there any way to do this?

This can be done by creating a new layer in a different tab with background size I want. But I want to know whether there is any other way to do this.