{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/note",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001/note.json",
  "legislation": "uksi/2001/3777",
  "legislation_title": "The Personal Equity Plan (Amendment No. 2) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3777/note",
    "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."
}