{
  "url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995/regulation-8",
  "json_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995/regulation-8.json",
  "legislation": "uksi/1995/1539",
  "legislation_title": "The Personal Equity Plan (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-amendment-regulations-1995",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 17 for paragraph (1) there shall be substituted—\n“(1) Subject to these Regulations—\n(a) no tax shall be chargeable on the plan manager or his nominee or on the plan investor in respect of interest, dividends, distributions or gains in respect of plan investments or on any annual profits or gains treated by section 714(2) of the Taxes Act as having been received by any of them in respect of plan investments;\n(b) losses in respect of plan investments shall be disregarded for the purposes of capital gains tax; and\n(c) relief in respect of tax shall be given in the manner and to the extent provided by these Regulations.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1991/733."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1539/regulation/8",
    "retrieved_at": "2026-10-29T13:07:35.375982+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."
}