{
  "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989",
  "json_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989.json",
  "id": "uksi/1989/469",
  "title": "The Personal Equity Plan Regulations 1989",
  "short_title": "Personal Equity Plan 1989",
  "long_title": "These Regulations consolidate the Personal Equity Plan Regulations 1986 (as amended by the Personal Equity Plan (Amendment) Regulations 1987, the Personal Equity Plan (Amendment) Regulations 1988 and the Personal Equity Plan (Amendment No. 2) Regulations 1988) (“the 1986 Regulations”) with amendments and have effect from 6th April 1989. The principal amendments of the scheme under the 1986 Regulations are the abolition of the cash investment limit, together with the requirement that interest on amounts deposited with a building society or a deposit taker be paid gross, and the abolition of the minimum holding period and consequently the concept of the mature portfolio.",
  "citation": "S.I. 1989/469",
  "type": "uksi",
  "year": "1989",
  "number": "469",
  "version": "current",
  "date": "1989-03-14",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 288,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "General conditions for plans and subscriptions to plans",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "General investment rules",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Qualifying investments",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Qualifying individuals who may invest under a plan",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Plan investor ceasing to qualify",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Conditions for application to subscribe to a plan",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Rights issues—relaxation of provisions of regulations 4 and 7",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Plan manager—qualifications and Board’s approval",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Plan manager—withdrawal by Board of approval",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Plan manager—appeal against withdrawal of Board’s approval",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Plan manager ceasing to act",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Plan manager ceasing to qualify",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Transfer of plans to other plan managers",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Exemption from tax of plan income and gains",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-17",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/18",
      "kind": "regulation",
      "number": "18",
      "heading": "Tax liabilities and reliefs—plan manager to act on behalf of plan investor",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-18",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Repayments in respect of tax to plan manager—interim claims",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-19",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Repayments in respect of tax to plan manager—annual returns and annual claims",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-20",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/21",
      "kind": "regulation",
      "number": "21",
      "heading": "Plan manager’s returns and claims—supplementary provisions",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-21",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/22",
      "kind": "regulation",
      "number": "22",
      "heading": "Assessments for withdrawing relief and recovering tax",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-22",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/23",
      "kind": "regulation",
      "number": "23",
      "heading": "Records to be kept by plan manager",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-23",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/24",
      "kind": "regulation",
      "number": "24",
      "heading": "Information to be given to plan investor by plan manager",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-24",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/25",
      "kind": "regulation",
      "number": "25",
      "heading": "Information to be provided to the Board",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-25",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/26",
      "kind": "regulation",
      "number": "26",
      "heading": "Inspection of records by officer of the Board",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-26",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/27",
      "kind": "regulation",
      "number": "27",
      "heading": "Capital gains tax—adaptation of enactments",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-27",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/28",
      "kind": "regulation",
      "number": "28",
      "heading": "Administration of tax in relation to plans—supplementary",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-28",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/29",
      "kind": "regulation",
      "number": "29",
      "heading": "Transitional provisions—plans and plan investors under the 1986 Regulations",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-29",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "reg. 4",
      "affecting": "uksi/1990/678",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 2",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
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    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 29",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 9",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6A",
      "affecting": "uksi/1990/678",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 6",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 5",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1990",
      "affecting_provisions": null
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 6(5)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. 6B",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
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    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
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    },
    {
      "type": "added",
      "affected_provisions": "reg. 4A",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. 4(3)(b)(ii)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
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    },
    {
      "type": "amended",
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      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 4(1)(c)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. 4(1)(aa)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(2)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 2(1)(a) (defn of plam investment)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. 2(1)(a) (defns of general plan, release date, savings-related share options scheme and single company plan)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 7(2)(b)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 9(3)(c)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. I6(a)(vi)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
      "affected_provisions": "reg. 27A(3)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(4)(5)",
      "affecting": "uksi/1991/2774",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "added",
      "affected_provisions": "reg. 6(2)(aa)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
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    {
      "type": "revoked",
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    {
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    {
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    },
    {
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    {
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1991",
      "affecting_provisions": null
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    {
      "type": "added",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 17A",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
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    },
    {
      "type": "amended",
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      "affecting_provisions": null
    },
    {
      "type": "revoked",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
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      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
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    },
    {
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      "affecting_provisions": null
    },
    {
      "type": "amended",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "inserted",
      "affected_provisions": "reg. 6(2)(ba)",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 5(3)",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 2(1)(a) (defn of the 1986 reg.ulations)",
      "affecting": "uksi/1991/733",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991",
      "affecting_provisions": null
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(4)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6(2)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.6(3)(a)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6(2)"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.5(4)(5)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.5(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(3)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.5(1)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4A(1)(c)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(2A)(a)(b)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.9(3)(b)(c)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.8(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.9(1)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.8(1)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(2)(b)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.5(2)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6B(3)",
      "affecting": "uksi/1992/623",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1992",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(b) (defn of fund of funds)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.24A",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.24(1)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "added",
      "affected_provisions": "reg.19(5)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.11"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.16",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "added",
      "affected_provisions": "reg.10",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.9(4)(b)(d)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.8(b)(i)(iii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.9(1)(4)(c)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.8(a)(b)(ii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6A(1)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "replaced (by paras (3)-(6))",
      "affected_provisions": "reg.6(3)(4)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6(4)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(2A)(b)(ii)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(2)(b)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(2)(a)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(5)(a)(b)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(6)(ea)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(b) (defn of warrant fund)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(e)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(b) (defns of securities fund and transferable securities)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(d)"
    },
    {
      "type": "replaced (by defn feeder fund)",
      "affected_provisions": "reg.2(1)(b) (defn of authorised securities scheme)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(b) (defn of authorised unit trust)",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "replaced (by paras.(i) (ii)(iii)(iv))",
      "affected_provisions": "reg.6(3)(a)(i)(ii)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(3)(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(4)(5)(a)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(6)(e)(i)(iii)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2(2), Table",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.3(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) (defns. of company, security and venture capital trust)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.3(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)(b)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(3)(b)"
    },
    {
      "type": "replaced (by paras.(i) (ii))",
      "affected_provisions": "reg.6(3)(c)(i)(ii)(iii)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(3)(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(2)(ab)(ac)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(1)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(2)(b)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(1)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(5)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(4)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(2)(ba)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(1)(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(2)(c)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(1)(d)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(26)(2C)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(7)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(6)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6B(2)(a)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(6)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.6(5)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.17(1)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "added",
      "affected_provisions": "reg.24A(3)(a)(ia)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg. 9"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27A(3)",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "added",
      "affected_provisions": "reg.UA",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg. 6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.26(1)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg. 9"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.17A(1)(b)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg. 8"
    },
    {
      "type": "added",
      "affected_provisions": "reg.15(d)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg. 7"
    },
    {
      "type": "added",
      "affected_provisions": "reg.11(2)(d)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.11(2)(b)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.5(3A)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.4(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(3)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.4(1)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) (defn. of reievant authorised person)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) (defns. of EEA Agreement, EEA State and European institution)",
      "affecting": "uksi/1995/3287",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1995",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(3)(aa)",
      "affecting": "uksi/1996/1355",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(3A)",
      "affecting": "uksi/1996/1355",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) (defn. of building society)",
      "affecting": "uksi/1996/346",
      "affecting_title": "The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996",
      "affecting_provisions": "reg.3(1)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) (defn. of deposit-taker)",
      "affecting": "uksi/1996/346",
      "affecting_title": "The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996",
      "affecting_provisions": "reg.3(1)(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(2)(e)(4)(b)",
      "affecting": "uksi/1996/346",
      "affecting_title": "The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6B(2)(a)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6B(2)(b)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6B(2)(c)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.10A",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.16(3)(b)(viii)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.17(2)(a)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.17A(2)(a)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.19(5)(e)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.27(2)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.11(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.27(2A)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.11(b)"
    },
    {
      "type": "replaced (by reg.28(3)(3A))",
      "affected_provisions": "reg.28(3)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(3)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.11(c)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.2(1)(a) defn.of ( company) para.(a)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(1)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(a) (defns. of gains and chargeable gains)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(l)(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(a) (defn. of market value)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(1)(e)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2(l)(b) (defn. of feeder fund)",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)(a)(iv)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(a) (iv)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)(a)(i i)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(a) (ii)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(3)(a)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(a) (iii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)(a)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(a)(i)"
    },
    {
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      "affected_provisions": "reg.6(2B)(a)(b)(c)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(2)"
    },
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      "type": "amended",
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    },
    {
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(1)(b)"
    },
    {
      "type": "rev.in pt.",
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      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(1)(a)"
    },
    {
      "type": "substituted",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "amended",
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      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4(6)(d)(e)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.4(2)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(6)(c)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.4(2)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(3A)(iiia)(iiib)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.4(1)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(c)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.3(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2(1)(b)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.3(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(3)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.13(3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1)(a) defn.of ( company) para.(aa)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.3(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(2A)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.13(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.27(2)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.13(1)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.24A(3Xiia)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.12(2)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24A(3)(a)(ii)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.12(2)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.24A(3)(a)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.12(2)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24A(2)(b)(iv)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.12(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.19(5)(b)(ii)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.11"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.17(1)(a)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.16(3Xb)(iv)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.6B(2)(a)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6A(1)(2XO",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.7(a)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(5)(d)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(5)(d)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(5)(ca)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(5)(c)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(5)(c)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(5)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(5)(b)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(5)(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(4)(a)",
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      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(4)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(3)(i iiaXii ib)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(a) (iii)"
    },
    {
      "type": "replaced (by reg.6(3)",
      "affected_provisions": "reg.6(3)(c)(i)(ii)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(d)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.6(3)(ba)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(c)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.6(3Xb)",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997",
      "affecting_provisions": "reg.6(3)(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(2B)(2C)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(2)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(1)"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.4(2A)(b)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(3)(aa)",
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      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(4)(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(3)(b)(i)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.3(4)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4A(3)(c)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24A(3Xa)(i)",
      "affecting": "uksi/1997/511",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1997",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "rev. (year 1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.16(3)(b)(iii)(iv)(v)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(b) defn.of (securities company) para.(1cl)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(1)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "rev. in pt. (year 1999-00 and subsequent years of assessment)",
      "affected_provisions": "reg.8",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "rev. (year 1999-00 and subsequent years of assessment)",
      "affected_provisions": "regs.9,10,10A",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.17(3)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "rev. (year 1999­ 00 and subsequent years of assessment)",
      "affected_provisions": "reg.19(5)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "rev. (year 1999­ 00 and subsequent years of assessment)",
      "affected_provisions": "reg.24(1)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "rev. (by reg.24A(2)(iii)) (year 1999-00 and subsequent years of assessment)",
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      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.11"
    },
    {
      "type": "replaced (by regulation 27(2)-(4))",
      "affected_provisions": "reg.27(2)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "am. (having effect in relation to any disposal of any securities on or after 17.3.1998 and before 6.4.1998)",
      "affected_provisions": "reg.27(2A)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "replaced (by regulation 27(2)-(4))",
      "affected_provisions": "reg.27(3)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(b) (defns. of authorised unit trust, fund of funds and securities fund)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1)(b) defn.of (securities company) para.([c])",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg 4A",
      "affecting": "uksi/2000/3109",
      "affecting_title": "The Personal Equity Plan (Amendment)Regulations 2000",
      "affecting_provisions": "reg 4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6",
      "affecting": "uksi/2000/3109",
      "affecting_title": "The Personal Equity Plan (Amendment)Regulations 2000",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6B",
      "affecting": "uksi/2000/3109",
      "affecting_title": "The Personal Equity Plan (Amendment)Regulations 2000",
      "affecting_provisions": "reg 6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/3109",
      "affecting_title": "The Personal Equity Plan (Amendment)Regulations 2000",
      "affecting_provisions": "reg 3"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(11)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(11)(b)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(11)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(10)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(10)(b)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(10)(b)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(10)(a)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(9)(c)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 121(9)(b)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": []
    },
    {
      "id": "ukpga/1979/14",
      "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
      "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
      "provisions": []
    }
  ],
  "changes_made_to": 263,
  "changes_made_to_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/changes/by-it.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/469",
    "retrieved_at": "2026-10-29T15:47:16.475674+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."
}