In section 333 of the Taxes Act 1988 (personal equity plans) in subsection (3) (regulations) the following paragraphs shall be inserted after paragraph (f)—

“(g)

provide for plans to be treated as being of different kinds, according to criteria set out in the regulations;

(h)

provide that the Board may register a plan as being of a particular kind;

(i)

make different provision as to different kinds of plan;

(j)

provide for investment by an individual under more than one plan in the same year of assessment.”