{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997.json",
  "id": "uksi/1997/511",
  "title": "The Personal Equity Plan (Amendment) Regulations 1997",
  "short_title": "Personal Equity Plan 1997",
  "long_title": "These Regulations further amend the Personal Equity Plan Regulations 1989 (S.I. 1989/469 as amended by S.I. 1990/678, 1991/733, 2774, 1992/623, 1993/756, 1995/1539, 3287, 1996/846 and 1355) (“the principal Regulations”) and come into force on 20th March 1997. The main effect of the amendments is that, from the date when these Regulations come into force, members and employees (including former employees and their dependents who are pensioners) of mutual insurance companies and their wholly-owned subsidiaries, who are entitled to acquire shares on advantageous terms in successor companies, will be able to subscribe to a plan by transferring to it shares which they are entitled to acquire in this way. These Regulations also amend the similar provisions relating to shares in the successor companies of building societies so that former employees of societies and their wholly-owned subsidiaries and their dependents who are pensioners may transfer such shares which they are entitled to acquire on advantageous terms to a plan.",
  "citation": "S.I. 1997/511",
  "type": "uksi",
  "year": "1997",
  "number": "511",
  "version": "current",
  "date": "1997-02-26",
  "revised": false,
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    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997/introduction",
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      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997/regulation-2",
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      "heading": "Amendments to the principal Regulations",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997/note",
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    }
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      "title": "Income and Corporation Taxes Act 1988",
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      "provisions": []
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    {
      "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-1997/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/511",
    "retrieved_at": "2026-10-29T12:24:07.167333+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."
}