Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Personal Equity Plan (Amendment) Regulations 1998 and shall come into force on 21st August 1998.

Regulations 5 to 7 and 9 to 11 shall have effect for the year 1999–00 and subsequent years of assessment.

Regulation 12 shall have effect in relation to any disposal of any securities (whenever acquired) on or after 6th April 1998.

Regulation 13 shall have effect in relation to any disposal of any securities on or after 17th March 1998 and before 6th April 1998.