{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/regulation-1",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/regulation-1.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": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "These Regulations may be cited as the Personal Equity Plan (Amendment No. 2) Regulations 1988 and shall come into force on 22nd August 1988 but shall apply in relation to losses accruing on the disposal of investments on or after 18th January 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1348/regulation/1",
    "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."
}