{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1995/introduction.json",
  "legislation": "uksi/1995/3287",
  "legislation_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th December 1995\nLaid before the House of Commons 19th December 1995\nComing into force 9th January 1996\nThe Treasury, in exercise of the powers conferred on them by sections 333 and 333A of the Income and Corporation Taxes Act 1988 and section 151 of the Taxation of Chargeable Gains Act 1992, 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). Section 333A was inserted by section 64(1) of the Finance Act 1995 (c. 4)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 152 was amended by section 85 of the Finance Act 1993 (c. 34) and by section 64(2) of the Finance Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3287/introduction",
    "retrieved_at": "2026-10-29T12:55:15.206001+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."
}