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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations—

  • “the principal Regulations” means the Personal Equity Plan Regulations 1989f1;

  • “regulation” means a regulation of the principal Regulations;

  • “securities” means any securities within the meaning of section 104 of the Taxation of Chargeable Gains Act 1992f2 or any relevant securities within the meaning of section 108 of that Actf3;

  • “the year 1999–00” means the year of assessment beginning on 6th April 1999.

Annotations

Footnotes

f1

S.I. 1989/469, amended by S.I. 1990/678, 1991/733, 2774, 1992/623, 1993/756, 1995/1539, 3287, 1996/846, 1355, 1997/511, 1716.

f2

Section 104 was amended by section 123 of the Finance Act 1998 in relation to any disposal on or after 6th April 1998 of any securities (whenever acquired).

f3

Section 108 was amended by paragraph 59 of Schedule 14 and Part V of Schedule 41 to the Finance Act 1996 (c. 8) in relation to the year 1996–97 and subsequent years of assessment and by section 124(4) and (5) of the Finance Act 1998 in relation to any disposal on or after 6th April 1998.