http://www.legislation.gov.uk/uksi/1989/469/contents/made
The Personal Equity Plan Regulations 1989
Investment
Capital gains tax
Legislation
Tax
Capital and financial markets
King's Printer of Acts of Parliament
2017-03-15
INCOME TAX
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.
The Personal Equity Plan Regulations 1989
reg. 2(1)(a)(i)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(3)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(a)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(4)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(6)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(7)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(8)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(9)(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(9)(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(9)(c)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(10)(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(10)(b)(i)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(10)(b)(ii)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(10)(c)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(11)(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(11)(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(11)(c)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(11)(d)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(12)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(13)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(14)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(c)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(15)(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 2(1)(c)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 121(15)(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 5(1)(a)
(b)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 122(2)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 5(1ZA)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 122(3)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 6(2)(g)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 123(2)(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 6(2)(j)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 123(2)(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 6(4)(a)(iv)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 123(3)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 6(8)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 123(4)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 6(9)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 123(5)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 11(2)(b)(i)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 124(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 11(2)(b)(ii)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 124(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 11(2)(c)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 124(c)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 24A(3)(a)(iv)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 125(a)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg. 24A(3)(a)(vi)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 125(b)
art. 1(2)(b)
The Personal Equity Plan Regulations 1989
reg 6
The Personal Equity Plan (Amendment No. 2) Regulations 2001
reg 3
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(2)(a)
reg 3(2)(d)
reg 3(2)(f)
reg 3(3)(a)
reg 3(3)(b)
(4)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(2)(b)
(e)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(2)(c)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(2)(g)
reg 3(3)(c)
The Personal Equity Plan Regulations 1989
reg 2
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(5)(a)
The Personal Equity Plan Regulations 1989
reg 2
The Personal Equity Plan (Amendment) Regulations 2001
reg 3(1)
reg 3(5)(b)
(c)
The Personal Equity Plan Regulations 1989
reg 4
The Personal Equity Plan (Amendment) Regulations 2001
regs 4
14
The Personal Equity Plan Regulations 1989
reg 4A
The Personal Equity Plan (Amendment) Regulations 2001
reg 5
The Personal Equity Plan Regulations 1989
reg 5
The Personal Equity Plan (Amendment) Regulations 2001
reg 6
The Personal Equity Plan Regulations 1989
regs 6
6A
6B
The Personal Equity Plan (Amendment) Regulations 2001
reg 7
The Personal Equity Plan Regulations 1989
reg 7
The Personal Equity Plan (Amendment) Regulations 2001
reg 8
The Personal Equity Plan Regulations 1989
reg 14
The Personal Equity Plan (Amendment) Regulations 2001
reg 9
The Personal Equity Plan Regulations 1989
reg 15
The Personal Equity Plan (Amendment) Regulations 2001
reg 10
The Personal Equity Plan Regulations 1989
reg 16
The Personal Equity Plan (Amendment) Regulations 2001
reg 11
The Personal Equity Plan Regulations 1989
reg 24A
The Personal Equity Plan (Amendment) Regulations 2001
reg 12
The Personal Equity Plan Regulations 1989
reg 27
The Personal Equity Plan (Amendment) Regulations 2001
reg 13
The Personal Equity Plan Regulations 1989
reg.2(1)(a) defn.of ( company) para.(aa)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.3(1)
The Personal Equity Plan Regulations 1989
reg.2(1)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.2(1)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.3(3)
The Personal Equity Plan Regulations 1989
reg.4(3A)(iiia)
(iiib)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.4(1)
The Personal Equity Plan Regulations 1989
reg.4(6)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.4(2)(a)
The Personal Equity Plan Regulations 1989
reg.4(6)(d)
(e)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.4(2)(b)
The Personal Equity Plan Regulations 1989
reg.5(5)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.5(a)
The Personal Equity Plan Regulations 1989
reg.5(5)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.5(b)
The Personal Equity Plan Regulations 1989
reg.6(2)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(1)(a)
The Personal Equity Plan Regulations 1989
reg.6(2)(ab)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(1)(b)
The Personal Equity Plan Regulations 1989
reg.6(2)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(1)(c)
The Personal Equity Plan Regulations 1989
reg.6(2B)(a)
(b)
(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(2)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(a)(i)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(a)
(iii)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)(i i)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(a)
(ii)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)(iv)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(a)
(iv)
The Personal Equity Plan Regulations 1989
reg.6(3Xb)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(b)
The Personal Equity Plan Regulations 1989
reg.6(3)(ba)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(c)
The Personal Equity Plan Regulations 1989
reg.6(3)(c)(i)
(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(d)
The Personal Equity Plan Regulations 1989
reg.6(3)(i iiaXii ib)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(3)(a)
(iii)
The Personal Equity Plan Regulations 1989
reg.6(4)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(4)
The Personal Equity Plan Regulations 1989
reg.6(5)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(5)(a)
The Personal Equity Plan Regulations 1989
reg.6(5)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(5)(b)
The Personal Equity Plan Regulations 1989
reg.6(5)(ca)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(5)(c)
The Personal Equity Plan Regulations 1989
reg.6(5)(d)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.6(5)(d)
The Personal Equity Plan Regulations 1989
reg.6A(1)(2XO
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.7(a)(b)
The Personal Equity Plan Regulations 1989
reg.6B(2)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.8
The Personal Equity Plan Regulations 1989
reg.16(3Xb)(iv)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.9
The Personal Equity Plan Regulations 1989
reg.17(1)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.10
The Personal Equity Plan Regulations 1989
reg.19(5)(b)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.11
The Personal Equity Plan Regulations 1989
reg.24A(2)(b)(iv)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.12(1)
The Personal Equity Plan Regulations 1989
reg.24A(3)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.12(2)(b)
The Personal Equity Plan Regulations 1989
reg.24A(3)(a)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.12(2)(a)
The Personal Equity Plan Regulations 1989
reg.24A(3Xiia)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.12(2)(b)
The Personal Equity Plan Regulations 1989
reg.27(2)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.13(1)
The Personal Equity Plan Regulations 1989
reg.27(2A)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.13(2)
The Personal Equity Plan Regulations 1989
reg.27(3)
The Personal Equity Plan (Amendment No. 2) Regulations 1997
reg.13(3)
The Personal Equity Plan Regulations 1989
reg. 2(1)(a) (defns of general plan release date savings-related share options scheme and single company plan)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 2(1)(a) (defn of plam investment)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 2(2)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4(1)(aa)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4(1)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4(3)(b) renumbered and
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4(3)(b)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4A
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 5(3)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 5(4)
(5)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(1)
(2)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(2)(aa)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(2)(ba)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(2)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(2A)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(3)
reg. 6(6)(i)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(3)(a)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(5)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6B
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 7(2)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 9(3)(c)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. I6(a)(vi)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 17A(1)(b)
reg. 17A(2)(a)(ii)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 27A(3)
The Personal Equity Plan (Amendment No. 2) Regulations 1991
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defn of fund of funds)
The Personal Equity Plan (Amendment) Regulations 1993
reg.3(c)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defn of authorised unit trust)
The Personal Equity Plan (Amendment) Regulations 1993
reg.3(a)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defn of authorised securities scheme)
The Personal Equity Plan (Amendment) Regulations 1993
reg.3(b)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defns of securities fund and transferable securities)
The Personal Equity Plan (Amendment) Regulations 1993
reg.3(d)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defn of warrant fund)
The Personal Equity Plan (Amendment) Regulations 1993
reg.3(e)
The Personal Equity Plan Regulations 1989
reg.4(6)(ea)
The Personal Equity Plan (Amendment) Regulations 1993
reg.4
The Personal Equity Plan Regulations 1989
reg.5(5)(a)
(b)
The Personal Equity Plan (Amendment) Regulations 1993
reg.5
The Personal Equity Plan Regulations 1989
reg.6(2)(a)
The Personal Equity Plan (Amendment) Regulations 1993
reg.6(1)
The Personal Equity Plan Regulations 1989
reg.6(2)(b)
The Personal Equity Plan (Amendment) Regulations 1993
reg.6(2)
The Personal Equity Plan Regulations 1989
reg.6(2A)(b)(ii)
The Personal Equity Plan (Amendment) Regulations 1993
reg.6(3)
The Personal Equity Plan Regulations 1989
reg.6(3)
(4)
The Personal Equity Plan (Amendment) Regulations 1993
reg.6(4)
The Personal Equity Plan Regulations 1989
reg.6A(1)
The Personal Equity Plan (Amendment) Regulations 1993
reg.7
The Personal Equity Plan Regulations 1989
reg.9(1)
reg.9(4)(c)
The Personal Equity Plan (Amendment) Regulations 1993
reg.8(a)(b)(ii)
The Personal Equity Plan Regulations 1989
reg.9(4)(b)
(d)
The Personal Equity Plan (Amendment) Regulations 1993
reg.8(b)(i)(iii)
The Personal Equity Plan Regulations 1989
reg.10
The Personal Equity Plan (Amendment) Regulations 1993
reg.9
The Personal Equity Plan Regulations 1989
reg.16
The Personal Equity Plan (Amendment) Regulations 1993
reg.10
The Personal Equity Plan Regulations 1989
reg.19(5)
The Personal Equity Plan (Amendment) Regulations 1993
reg.11
The Personal Equity Plan Regulations 1989
reg.24(1)
The Personal Equity Plan (Amendment) Regulations 1993
reg.12
The Personal Equity Plan Regulations 1989
reg.24A
The Personal Equity Plan (Amendment) Regulations 1993
reg.13
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defns. of company security and venture capital trust)
The Personal Equity Plan (Amendment) Regulations 1995
reg.3(1)
The Personal Equity Plan Regulations 1989
reg.2(2)
The Personal Equity Plan (Amendment) Regulations 1995
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.4(6)(e)(i)
(iii)
The Personal Equity Plan (Amendment) Regulations 1995
reg. 4
The Personal Equity Plan Regulations 1989
reg.5(4)
reg.5(5)(a)
The Personal Equity Plan (Amendment) Regulations 1995
reg.5
The Personal Equity Plan Regulations 1989
reg.6(2)(ab)
(ac)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(1)(a)
The Personal Equity Plan Regulations 1989
reg.6(2)(b)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(1)(b)
The Personal Equity Plan Regulations 1989
reg.6(2)(ba)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(1)(c)
The Personal Equity Plan Regulations 1989
reg.6(2)(c)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(1)(d)
The Personal Equity Plan Regulations 1989
reg.6(26)
(2C)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(2)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)(i)
(ii)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(3)(a)
The Personal Equity Plan Regulations 1989
reg.6(3)(b)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(3)(b)
The Personal Equity Plan Regulations 1989
reg.6(3)(c)(i)
(ii)
(iii)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(3)(c)
The Personal Equity Plan Regulations 1989
reg.6(5)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(4)
The Personal Equity Plan Regulations 1989
reg.6(6)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(5)
The Personal Equity Plan Regulations 1989
reg.6(7)
The Personal Equity Plan (Amendment) Regulations 1995
reg.6(6)
The Personal Equity Plan Regulations 1989
reg.6B(2)(a)
The Personal Equity Plan (Amendment) Regulations 1995
reg. 7
The Personal Equity Plan Regulations 1989
reg.17(1)
The Personal Equity Plan (Amendment) Regulations 1995
reg. 8
The Personal Equity Plan Regulations 1989
reg.24A(3)(a)
(ia)
The Personal Equity Plan (Amendment) Regulations 1995
reg. 9
The Personal Equity Plan Regulations 1989
reg.27A(3)
The Personal Equity Plan (Amendment) Regulations 1995
reg.10
The Personal Equity Plan Regulations 1989
reg.2(1)(a) defn.of ( company) para.(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(1)(b)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defns. of gains and chargeable gains)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(l)(d)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defn. of market value)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(1)(e)
The Personal Equity Plan Regulations 1989
reg.2(l)(b) (defn. of feeder fund)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.6B(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(a)
The Personal Equity Plan Regulations 1989
reg.6B(2)(b)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(b)
The Personal Equity Plan Regulations 1989
reg.6B(2)(c)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(c)
The Personal Equity Plan Regulations 1989
reg.10A
The Personal Equity Plan (Amendment) Regulations 1996
reg.6
The Personal Equity Plan Regulations 1989
reg.16(3)(b)(viii)
The Personal Equity Plan (Amendment) Regulations 1996
reg.7
The Personal Equity Plan Regulations 1989
reg.17(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.8
The Personal Equity Plan Regulations 1989
reg.17A(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.9
The Personal Equity Plan Regulations 1989
reg.19(5)(e)
The Personal Equity Plan (Amendment) Regulations 1996
reg.10
The Personal Equity Plan Regulations 1989
reg.27(2)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(a)
The Personal Equity Plan Regulations 1989
reg.27(2A)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(b)
The Personal Equity Plan Regulations 1989
reg.27(3)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(c)
The Personal Equity Plan Regulations 1989
reg.28(3)
The Personal Equity Plan (Amendment) Regulations 1996
reg.12
The Personal Equity Plan Regulations 1989
reg.2(1)(a) defn.of ( company) para.(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(1)(b)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defns. of gains and chargeable gains)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(l)(d)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defn. of market value)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(1)(e)
The Personal Equity Plan Regulations 1989
reg.2(l)(b) (defn. of feeder fund)
The Personal Equity Plan (Amendment) Regulations 1996
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.6B(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(a)
The Personal Equity Plan Regulations 1989
reg.6B(2)(b)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(b)
The Personal Equity Plan Regulations 1989
reg.6B(2)(c)
The Personal Equity Plan (Amendment) Regulations 1996
reg.5(c)
The Personal Equity Plan Regulations 1989
reg.10A
The Personal Equity Plan (Amendment) Regulations 1996
reg.6
The Personal Equity Plan Regulations 1989
reg.16(3)(b)(viii)
The Personal Equity Plan (Amendment) Regulations 1996
reg.7
The Personal Equity Plan Regulations 1989
reg.17(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.8
The Personal Equity Plan Regulations 1989
reg.17A(2)(a)
The Personal Equity Plan (Amendment) Regulations 1996
reg.9
The Personal Equity Plan Regulations 1989
reg.19(5)(e)
The Personal Equity Plan (Amendment) Regulations 1996
reg.10
The Personal Equity Plan Regulations 1989
reg.27(2)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(a)
The Personal Equity Plan Regulations 1989
reg.27(2A)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(b)
The Personal Equity Plan Regulations 1989
reg.27(3)
The Personal Equity Plan (Amendment) Regulations 1996
reg.11(c)
The Personal Equity Plan Regulations 1989
reg.28(3)
The Personal Equity Plan (Amendment) Regulations 1996
reg.12
The Personal Equity Plan Regulations 1989
reg. 2(1)(a) (defn of the 1986 reg.ulations)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 4(1)
reg. 4(3)(a)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 5(3)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 5(5)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(2)(ba)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(3)(a)
reg. 6(4)(c)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6(5)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6A
(1)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6A(2)(b)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 6A(2)(c)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 7A(2)(b)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 10
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 17 renumbered as 17(1) and
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 17(2) renumbered as 17(1) and
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 17(2)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 17A
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg. 18(3)(aa)
The Personal Equity Plan (Amendment) Regulations 1991
The Personal Equity Plan Regulations 1989
reg.2(1)(b) (defns. of authorised unit trust fund of funds and securities fund)
The Personal Equity Plan (Amendment) Regulations 1998
reg.3(a)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) defn.of (securities company) para.([c])
The Personal Equity Plan (Amendment) Regulations 1998
reg.3(a)
The Personal Equity Plan Regulations 1989
reg.2(1)(b) defn.of (securities company) para.(1cl)
The Personal Equity Plan (Amendment) Regulations 1998
reg.3(b)
The Personal Equity Plan Regulations 1989
reg.4(1)
The Personal Equity Plan (Amendment) Regulations 1998
reg.4
The Personal Equity Plan Regulations 1989
reg.8
The Personal Equity Plan (Amendment) Regulations 1998
reg.5
The Personal Equity Plan Regulations 1989
regs.9
10
10A
The Personal Equity Plan (Amendment) Regulations 1998
reg.6
The Personal Equity Plan Regulations 1989
reg.16(3)(b)(iii)
(iv)
(v)
The Personal Equity Plan (Amendment) Regulations 1998
reg.7
The Personal Equity Plan Regulations 1989
reg.17(3)
The Personal Equity Plan (Amendment) Regulations 1998
reg.8
The Personal Equity Plan Regulations 1989
reg.19(5)
The Personal Equity Plan (Amendment) Regulations 1998
reg.9
The Personal Equity Plan Regulations 1989
reg.24(1)
The Personal Equity Plan (Amendment) Regulations 1998
reg.10
The Personal Equity Plan Regulations 1989
reg.24A(2)(b)(iii)
(iv)
(v)
The Personal Equity Plan (Amendment) Regulations 1998
reg.11
The Personal Equity Plan Regulations 1989
reg.27(2)
The Personal Equity Plan (Amendment) Regulations 1998
reg.12
The Personal Equity Plan Regulations 1989
reg.27(2A)
The Personal Equity Plan (Amendment) Regulations 1998
reg.13
The Personal Equity Plan Regulations 1989
reg.27(3)
The Personal Equity Plan (Amendment) Regulations 1998
reg.12
The Personal Equity Plan Regulations 1989
reg. 2
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 3
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 4
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 5
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 6
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 6A
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 9
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg. 29
The Personal Equity Plan (Amendment) Regulations 1990
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defns. of EEA Agreement EEA State and European institution)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.3(a)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defn. of reievant authorised person)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.3(b)
The Personal Equity Plan Regulations 1989
reg.5(3)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.4(1)
The Personal Equity Plan Regulations 1989
reg.5(3A)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.4(2)
The Personal Equity Plan Regulations 1989
reg.11(2)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.5(a)
The Personal Equity Plan Regulations 1989
reg.11(2)(d)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg.5(b)
The Personal Equity Plan Regulations 1989
reg.UA
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg. 6
The Personal Equity Plan Regulations 1989
reg.15(d)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg. 7
The Personal Equity Plan Regulations 1989
reg.17A(1)(b)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg. 8
The Personal Equity Plan Regulations 1989
reg.26(1)
The Personal Equity Plan (Amendment No. 2) Regulations 1995
reg. 9
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2005
regs 2
3
The Personal Equity Plan Regulations 1989
reg 6
The Personal Equity Plan (Amendment) Regulations 2005
regs 2
4
The Personal Equity Plan Regulations 1989
reg 24A
The Personal Equity Plan (Amendment) Regulations 2005
regs 2
5
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment No. 2) Regulations 2005
regs 2
3(a)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment No. 2) Regulations 2005
regs 2
3(b)
The Personal Equity Plan Regulations 1989
reg 6
The Personal Equity Plan (Amendment No. 2) Regulations 2005
regs 24(a)4(a)(b)(d)–(f) 6
The Personal Equity Plan Regulations 1989
reg 6
The Personal Equity Plan (Amendment No. 2) Regulations 2005
regs 2
4(c)
5
The Personal Equity Plan Regulations 1989
reg. 5(2)(b)(ii)
The Tax and Civil Partnership (No. 2) Regulations 2005
reg. 3(2)
reg. 1
The Personal Equity Plan Regulations 1989
reg.4(2A)(a)
(b)
The Personal Equity Plan (Amendment) Regulations 1992
reg.3
The Personal Equity Plan Regulations 1989
reg.4A(1)(c)
The Personal Equity Plan (Amendment) Regulations 1992
reg.4
The Personal Equity Plan Regulations 1989
reg.5(3)
The Personal Equity Plan (Amendment) Regulations 1992
reg.5(1)
The Personal Equity Plan Regulations 1989
reg.5(4)
(5)
The Personal Equity Plan (Amendment) Regulations 1992
reg.5(2)
The Personal Equity Plan Regulations 1989
reg.6(2)(b)
The Personal Equity Plan (Amendment) Regulations 1992
reg.5(2)
The Personal Equity Plan Regulations 1989
reg.6(3)
The Personal Equity Plan (Amendment) Regulations 1992
reg.6(2)
The Personal Equity Plan Regulations 1989
reg.6(3)(a)
The Personal Equity Plan (Amendment) Regulations 1992
reg.6(2)
The Personal Equity Plan Regulations 1989
reg.6(4)
The Personal Equity Plan (Amendment) Regulations 1992
reg.6(3)
The Personal Equity Plan Regulations 1989
reg.6B(3)
The Personal Equity Plan (Amendment) Regulations 1992
reg.7
The Personal Equity Plan Regulations 1989
reg.9(1)
The Personal Equity Plan (Amendment) Regulations 1992
reg.8(1)
The Personal Equity Plan Regulations 1989
reg.9(3)(b)
(c)
The Personal Equity Plan (Amendment) Regulations 1992
reg.8(2)
The Personal Equity Plan Regulations 1989
reg.4(2)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(1)
The Personal Equity Plan Regulations 1989
reg.4(2A)(b)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.4(2B)
(2C)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(3)
The Personal Equity Plan Regulations 1989
reg.4(3)(aa)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(4)(a)
The Personal Equity Plan Regulations 1989
reg.4(3)(b)(i)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(4)(b)
The Personal Equity Plan Regulations 1989
reg.4A(3)(c)
The Personal Equity Plan (Amendment) Regulations 1997
reg.4
The Personal Equity Plan Regulations 1989
reg.24A(3Xa)(i)
The Personal Equity Plan (Amendment) Regulations 1997
reg.5
The Personal Equity Plan Regulations 1989
reg.4(2)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(1)
The Personal Equity Plan Regulations 1989
reg.4(2A)(b)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(2)
The Personal Equity Plan Regulations 1989
reg.4(2B)
(2C)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(3)
The Personal Equity Plan Regulations 1989
reg.4(3)(aa)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(4)(a)
The Personal Equity Plan Regulations 1989
reg.4(3)(b)(i)
The Personal Equity Plan (Amendment) Regulations 1997
reg.3(4)(b)
The Personal Equity Plan Regulations 1989
reg.4A(3)(c)
The Personal Equity Plan (Amendment) Regulations 1997
reg.4
The Personal Equity Plan Regulations 1989
reg.24A(3Xa)(i)
The Personal Equity Plan (Amendment) Regulations 1997
reg.5
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2003
regs 2
3(b)
(c)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2003
regs 2
3(a)
The Personal Equity Plan Regulations 1989
reg 5 defn(s)
The Personal Equity Plan (Amendment) Regulations 2003
regs 2
4
The Personal Equity Plan Regulations 1989
reg 6
The Personal Equity Plan (Amendment) Regulations 2003
regs 2
5
6
The Personal Equity Plan Regulations 1989
reg 24A
The Personal Equity Plan (Amendment) Regulations 2003
regs 2
7
The Personal Equity Plan Regulations 1989
reg. 2(1)(b)
The Collective Investment Schemes (Miscellaneous Amendments) Regulations 2003
reg. 13(2)
reg. 1(1)
The Personal Equity Plan Regulations 1989
reg.2 defn(s).
The Personal Equity Plan (Amendment)Regulations 2000
reg 3
The Personal Equity Plan Regulations 1989
reg 4A
The Personal Equity Plan (Amendment)Regulations 2000
reg 4
The Personal Equity Plan Regulations 1989
reg.6
The Personal Equity Plan (Amendment)Regulations 2000
reg.5
The Personal Equity Plan Regulations 1989
reg.6B
The Personal Equity Plan (Amendment)Regulations 2000
reg 6
The Personal Equity Plan Regulations 1989
The Personal Equity Plan (Amendment) Regulations 2007
regs 2
4
The Personal Equity Plan Regulations 1989
reg 4
The Personal Equity Plan (Amendment) Regulations 2007
regs 2
3
The Personal Equity Plan Regulations 1989
reg 4
The Personal Equity Plan (Amendment) Regulations 2007
regs 2
4
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2004
regs 2
3(a)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2004
regs 2
3(b)
The Personal Equity Plan Regulations 1989
reg 2 defn(s)
The Personal Equity Plan (Amendment) Regulations 2004
regs 2
3(c)
(d)
The Personal Equity Plan Regulations 1989
defn(s)
The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2004
reg 2
Schedule Pt 2
para 7(2)(d)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defn. of building society)
The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996
reg.3(1)(a)
The Personal Equity Plan Regulations 1989
reg.2(1)(a) (defn. of deposit-taker)
The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996
reg.3(1)(c)
The Personal Equity Plan Regulations 1989
reg.6(2)(e)
reg.6(4)(b)
The Deregulation (Restrictive Trade Practices Act 1976) (Amendment) (Variation of Exempt Agreements) Order 1996
reg.4
The Personal Equity Plan Regulations 1989
reg.4(3)(aa)
The Personal Equity Plan (Amendment No. 2) Regulations 1996
reg.3
The Personal Equity Plan Regulations 1989
reg.4(3A)
The Personal Equity Plan (Amendment No. 2) Regulations 1996
reg.4
The Personal Equity Plan Regulations 1989
reg.4(3)(aa)
The Personal Equity Plan (Amendment No. 2) Regulations 1996
reg.3
The Personal Equity Plan Regulations 1989
reg.4(3A)
The Personal Equity Plan (Amendment No. 2) Regulations 1996
reg.4
The Personal Equity Plan Regulations 1989
reg. 15(1)(b)
The Enterprise Act 2002 (Disqualification from Office: General) Order 2006
Sch. 2
para. 8
art. 1(1)
1989 No. 469
INCOME TAX
The Personal Equity Plan Regulations 1989
Made
Laid before the House of Commons
Coming into force