{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991.json",
  "id": "uksi/1991/2774",
  "title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
  "short_title": "Personal Equity Plan 1991",
  "long_title": "These Regulations, which come into force on 1st January 1992, further amend the Personal Equity Plan Regulations 1989 (“the principal Regulations”). The amendments have two main effects. The first is to provide for an additional kind of plan, called a single company plan, to which a plan investor can subscribe in any year in addition to subscribing to a plan under the Regulations as they were before these amendments, which is now called a general plan. The subscription limit for a single company plan is half that for a general plan and its distinguishing features are that only one company is designated for the purposes of the plan by the plan manager and that, in general, only shares in the designated company may be held under the plan.",
  "citation": "S.I. 1991/2774",
  "type": "uksi",
  "year": "1991",
  "number": "2774",
  "version": "current",
  "date": "1991-12-09",
  "revised": false,
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  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/regulation-2",
      "extent": null,
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Amendments to the principal Regulations",
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      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/regulation-4",
      "extent": null,
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    },
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    },
    {
      "path": "regulation/9",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/regulation-9",
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      "heading": "Amendments to the principal Regulations",
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/signature",
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/note",
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    }
  ],
  "has_text": true,
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  "made_under": [
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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      "id": "ukpga/1979/14",
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  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2774",
    "retrieved_at": "2026-10-29T14:32:58.999607+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."
}