# The Personal Equity Plan (Amendment No. 2) Regulations 1988, Regulation 3: Amendment to the Principal Regulations


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”.

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Source: https://www.legislation.gov.uk/uksi/1988/1348/regulation/3 (the official version)
Page: https://openlegislation.uk/personal-equity-plan-amendment-no-2-regulations-1988/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.