{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993.json",
  "id": "uksi/1993/756",
  "title": "The Personal Equity Plan (Amendment) Regulations 1993",
  "short_title": "Personal Equity Plan 1993",
  "long_title": "These Regulations, which come into force on 6th April 1993, further amend the Personal Equity Plan Regulations 1989 (“the principal Regulations”). The principal changes are to the definition of “authorised unit trust”, to the rules which enable a plan investor to hold units in unit trust schemes and funds of funds, and shares in investment trusts, which do not satisfy the requirement that 50 per cent. of their holdings should be in ordinary shares and qualifying EC shares, to the rules about application forms when arrangements are made to subscribe on an annual basis, and to the information which must be given to the transferee plan manager when a plan is transferred from one plan manager to another.",
  "citation": "S.I. 1993/756",
  "type": "uksi",
  "year": "1993",
  "number": "756",
  "version": "current",
  "date": "1993-03-16",
  "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-regulations-1993/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-regulations-1993/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-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-4",
      "extent": null,
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    },
    {
      "path": "regulation/5",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-5",
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    },
    {
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      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-6",
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    },
    {
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      "heading": "Amendments to the principal Regulations",
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    },
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      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-8",
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    },
    {
      "path": "regulation/9",
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      "number": "9",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-9",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-10",
      "extent": null,
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    },
    {
      "path": "regulation/11",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/regulation-11",
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    {
      "path": "regulation/12",
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      "number": "13",
      "heading": "Amendments to the principal Regulations",
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1993/note",
      "extent": null,
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    }
  ],
  "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-regulations-1993/changes.json",
  "changes_made_by": 19,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/756",
    "retrieved_at": "2026-10-29T14:00:41.875987+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."
}