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The Personal Equity Plan (Amendment) Regulations 1996

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Citation, commencement and effect

1.—(1) These Regulations may be cited as the Personal Equity Plan (Amendment) Regulations 1996 and shall come into force on 6th April 1996.

(2) Regulation 9 has effect in relation to amounts of interest paid or applied on or after 6th April 1996.

(3) Regulation 11 has effect in relation to securities which become plan investments on or after 6th April 1996.

(4) Regulation 12 has effect—

(a)as respects the year 1996–97 and subsequent years of assessment, and

(b)in relation to tax which—

(i)is charged by an assessment made on or after 6th April 1998, and

(ii)is for the year 1995–96 or any earlier year of assessment.

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