{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1991/introduction.json",
  "legislation": "uksi/1991/733",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 19th March 1991\nLaid before the House of Commons 19th March 1991\nComing into force 6th April 1991\nThe Treasury, in exercise of the powers conferred on them by section333 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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 14;section 149D was inserted by paragraph 26 ofSchedule 29 to the Income and Corporation Taxes Act 1988 and amendedby section 116 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/733/introduction",
    "retrieved_at": "2026-10-29T14:47:35.603577+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."
}