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A personal equity plan (PEP) was a form of tax-privileged investment account in the United Kingdom, available between 1986 and 1999. History.
As well as a cut in the basic rate of income tax from 30% to 29%, there were other changes to taxation. 1986 was also the year the chancellor announced the launch of the Personal equity plan (PEP), a tax-exempt plan that would allow ordinary members of the public to invest up to £2,400 a year in equities.
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An individual aged 18 or over was able to open a TESSA with a bank, building society or other financial institution from 1 January 1991 [2] to 5 April 1999. A specific requirement was the presentation of the applicant's National Insurance number, to ensure only one TESSA (tax free) account investment could be operated by the individual per year.
In the United States, the terms are detailed within an employer's "Stock Option Agreement for Incentive Equity Plan". [2] Essentially, this is an agreement which grants the employee eligibility to purchase a limited amount of stock at a predetermined price.
Equity-based crowdfunding, although similar to peer-to-peer lending, is not included in the eligible products for this type of ISA. [30] From 1 November 2016 many transferable debentures including debt securities and bonds became eligible for inclusion provided they are issued by a company or charity. They can be included whether offered via a ...
Personal equity plan; Personal financial management; Personal income in the United States; Personal pension scheme; Petition mill; Portfolio (finance) Pre-approval; Pre-qualification; Precautionary savings; Premium Bonds; Prestige Bulletin; Proof of funds
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