{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1998/regulation-8",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1998/regulation-8.json",
  "legislation": "uksi/1998/1869",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1998",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 17(2) there shall be added—\n“(3) A plan investor who, after subscribing to a plan at any time, ceases to be resident in the United Kingdom shall be treated for the purposes of determining his entitlement to, and to payment of, tax credits in respect of qualifying distributions so far as they relate to plan investments as if he were so resident.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1990/2231, 1991/733, 1996/846."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1869/regulation/8",
    "retrieved_at": "2026-10-29T11:24:14.824255+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."
}