{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-2007/regulation-3.json",
  "legislation": "uksi/2007/2120",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-2007",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Personal Equity Plan Regulations 1989",
  "text": "For regulation 4(1) substitute—\n“(1) A plan which, immediately before 6th April 2008, is—\n(a) held by a plan investor, and\n(b) exempt from tax under regulation 17,\nshall be treated, on and from the 6th April 2008, as an account, set up as a stocks and shares account and made up of a single stocks and shares component only, within the meaning in regulation 4(1) of the Individual Savings Account Regulations 1998.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1998/1870; relevantly amended by S.I. 2007/2119."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2120/regulation/3",
    "retrieved_at": "2026-10-29T03:47:48.975773+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."
}