The Personal Equity Plan (Amendment) Regulations 1991

Statutory Instruments

1991 No. 733

INCOME TAX

The Personal Equity Plan (Amendment) Regulations 1991

Made

19th March 1991

Laid before the House of Commons

19th March 1991

Coming into force

6th April 1991

The Treasury, in exercise of the powers conferred on them by section333 of the Income and Corporation Taxes Act 1988(1) and section 149D of the Capital Gains Tax Act 1979(2), hereby make the following Regulations:

(1)

1988 c. 1.

(2)

1979 c. 14;section 149D was inserted by paragraph 26 ofSchedule 29 to the Income and Corporation Taxes Act 1988 and amendedby section 116 of the Finance Act 1988 (c. 39).