{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996.json",
  "id": "uksi/1996/846",
  "title": "The Personal Equity Plan (Amendment) Regulations 1996",
  "long_title": "These Regulations, which come into force on 6th April 1996, further amend the Personal Equity Plan Regulations 1989 (S.I. 1989/469, amended by S.I. 1990/678, 1991/733, 2774, 1992/623, 1993/756 and 1995/1539 and 3287) (“the principal Regulations”). The principal changes are the insertion of provisions which provide for the making of an application to subscribe to a plan by a person who has been appointed under the law of Scotland as a curator bonis for a person who is suffering from incapacity; provisions which modify the effect of the pooling rules in the Taxation of Chargeable Gains Act 1992 when a person subscribes to a plan by transferring or renouncing rights to shares; a provision taking account of the application of the lower rate of income tax to income from savings; and provisions consequent on the introduction of self-assessment for the determination of the relevant dates from which interest runs in relation to assessments made under the principal Regulations.",
  "citation": "S.I. 1996/846",
  "type": "uksi",
  "year": "1996",
  "number": "846",
  "version": "current",
  "date": "1996-03-19",
  "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-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/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-1996/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-1996/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/846",
    "retrieved_at": "2026-10-29T12:47:16.404706+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."
}