{
  "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-24",
  "json_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-24.json",
  "legislation": "uksi/1989/469",
  "legislation_title": "The Personal Equity Plan Regulations 1989",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989",
  "path": "regulation/24",
  "kind": "regulation",
  "number": "24",
  "heading": "Information to be given to plan investor by plan manager",
  "text": "(1) Where under the terms of a plan a plan manager has discretion to purchase or sell investments he shall give to the plan investor once in every year a statement in writing of his reasons for–\n(a) making a purchase or sale within, and\n(b) retaining any investment throughout,\nthe period.\n(2) A plan manager who makes a payment to a plan investor out of or in respect of which tax has been deducted shall, if the investor so requests in writing, furnish the investor with a statement in writing showing the gross amount of the payment, the amount deducted and the amount actually paid.\n(3) On the transfer to a plan investor of a plan investment the plan manager shall provide for the investor details in writing of the market value on the date of transfer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1993/756",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1993"
    },
    {
      "type": "rev. (year 1999­ 00 and subsequent years of assessment)",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/469/regulation/24",
    "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."
}