{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991/introduction.json",
  "legislation": "uksi/1991/2774",
  "legislation_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th December 1991\nLaid before the House of Commons 10th December 1991\nComing into force 1st January 1992\nThe Treasury, in exercise of the powers conferred on them by section 333 of the Income and Corporation Taxes Act 1988 and section 149D of the Capital Gains Tax Act 1979, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 14; section 149D was inserted by paragraph 26 of Schedule 29 to the Income and Corporation Taxes Act 1988 and amended by section 116 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2774/introduction",
    "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."
}