{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1539",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 14th June 1995\nLaid before the House of Commons 15th June 1995\nComing into force 6th July 1995\nThe Treasury, in exercise of the powers conferred upon them by section 333 of the Income and Corporation Taxes Act 1988 and section 151 of the Taxation of Chargeable Gains Act 1992, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 333 was amended by section 70 of the Finance Act 1991 (c. 31)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1992 c. 12; section 151 was amended by section 85 of the Finance Act 1993 (c. 34)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1539/introduction",
    "retrieved_at": "2026-10-29T13:07:35.375982+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."
}