The Personal Equity Plan (Amendment)Regulations 2000
Income tax
Tax
King's Printer of Acts of Parliament
2016-01-21
INCOME TAX
These Regulations, which came into force on 13th December 2000, amend the Personal Equity Plan Regulations 1989 (S.I. 1989/469). The principal effect of the amendments is to add, to the qualifying investments for general plans or the investments which may be made or held under single company plans, depositary interests which represent existing qualifying or permitted investments (other than cash).
5
In regulation 6(2)6 after sub-paragraph (ba) there shall be inserted the following sub-paragraph—