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Personal Equity Plan - PEP

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An investment plan in the U.K. that used to allow people over the age of 18 to invest in shares of U.K. companies. It was done through an approved plan, qualifying unit trust, or investment trust. Investors received both income and capital gains free of tax.

Notes:

The plan encouraged investment by individuals. Discontinued in 1999, it was replaced by Individual Savings Accounts (ISA).

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personal income
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