{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/introduction",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/introduction.json",
  "legislation": "uksi/1988/1348",
  "legislation_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 29th July 1988\nLaid before the House of Commons 29th July 1988\nComing into force 22nd August 1988\nThe Treasury, in exercise of the powers conferred on them by section 149D of the Capital Gains Tax Act 1979, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 14; section 149D was inserted by Schedule 29, paragraph 26, Income and Corporation Taxes Act 1988 (c. 1) and amended by section 116 of the Finance Act 1988 (c. 39)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1348/introduction",
    "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."
}