{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/regulation-3",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the Principal Regulations",
  "text": "In Regulation 22 after the words “plan investments” there shall be inserted “, losses in respect of plan investments shall be disregarded for the purposes of capital gains tax”.",
  "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/3",
    "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."
}