3 Amendments to the principal Regulations
1 In regulation 2(1)(a)–
(a) after the definition of “gains” there shall be inserted–

““general plan” means a plan which is not a single company plan;”

(b) for the definition of a “plan investment” there shall be substituted–

“a “plan investment” is–
(i) in relation to a general plan, an investment under the plan which is a qualifying investment for such a plan within the meaning of regulation 6, and
(ii) in relation to a single company plan, an investment under the plan which is a qualifying investment for such a plan within the meaning of regulation 6B;”

(c) after the definition of “recognised stock exchange” there shall be inserted–

““release date” has the meaning given by section 187(2) of the Taxes Act;
“savings-related share option scheme” has the meaning given by paragraph 1 of Schedule 9 to the Taxes Act;”

(d) after the definition of “share” there shall be inserted–

““single company plan” has the meaning given by regulation 4A;”

2 In regulation 2(2) for the Table there shall be substituted—

“Term defined	Regulation
Annual claim	20
Designated company	4A(1)(a)
Interim claim	19
Paired shares	6B(4)
Plan	4(1)
Qualifying EC shares	6(2)(aa)
Qualifying individual	7
Qualifying investments for general plans	6
Qualifying investments for single company plans	6B
Subscription limit	4(4).”