{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988.json",
  "id": "uksi/1988/1348",
  "title": "The Personal Equity Plan (Amendment No. 2) Regulations 1988",
  "short_title": "Personal Equity Plan 1988",
  "long_title": "These Regulations further amend the Personal Equity Plan Regulations 1986 and secure that losses in respect of plan investments are disregarded for the purposes of capital gains tax where they accrue on the disposal of investments on or after 18th January 1988.",
  "citation": "S.I. 1988/1348",
  "type": "uksi",
  "year": "1988",
  "number": "1348",
  "version": "current",
  "date": "1988-07-29",
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  "outstanding_effects": [
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  "made_under": [
    {
      "id": "ukpga/1979/14",
      "title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
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      "provisions": [
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1348",
    "retrieved_at": "2026-10-29T16:01:30.236362+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}