{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001.json",
  "id": "uksi/2001/3777",
  "title": "The Personal Equity Plan (Amendment No. 2) Regulations 2001",
  "short_title": "Personal Equity Plan 2001",
  "long_title": "These Regulations amend the Personal Equity Plan Regulations 1989 (S.I. 1989/469). On 28th November 2001 the Revenue adopted a revised interpretation of the term “listed on a recognised stock exchange” and other similar phrases. Consequently, investments admitted to trading on a recognised stock exchange in an EEA State which are not listed by a competent authority would, without more, cease to constitute qualifying investments. In order to protect existing investments these Regulations permit such investments held under a plan on the date the revised view took effect to remain qualifying investments.",
  "citation": "S.I. 2001/3777",
  "type": "uksi",
  "year": "2001",
  "number": "3777",
  "version": "current",
  "date": "2001-11-28",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/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-2001/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendment of the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    },
    {
      "id": "ukpga/1992/12",
      "title": "Taxation of Chargeable Gains Act 1992",
      "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
      "provisions": []
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3777",
    "retrieved_at": "2026-10-29T07:21:28.965817+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."
}