{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1991/regulation-12",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1991/regulation-12.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": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 18(3) after paragraph (a) there shall beinserted—\n“(aa) any sum representing income tax which is payable underregulation 17A on amounts of interest paid or credited gross and paid bythe plan manager to or at the direction of the plan investor orotherwise applied for his benefit;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/733/regulation/12",
    "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."
}