{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997/introduction.json",
  "legislation": "uksi/1997/511",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 26th February 1997\nLaid before the House of Commons 27th February 1997\nComing into force 20th March 1997\nThe Treasury, in exercise of the powers conferred on 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) and by section 64(2) of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/511/introduction",
    "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."
}