{
  "url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-17",
  "json_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989/regulation-17.json",
  "legislation": "uksi/1989/469",
  "legislation_title": "The Personal Equity Plan Regulations 1989",
  "legislation_url": "https://openlegislation.uk/personal-equity-plan-regulations-1989",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Exemption from tax of plan income and gains",
  "text": "Subject to these Regulations, except interest in respect of plan investments which is not reinvested but is paid to or at the direction of the plan investor or otherwise applied for his benefit, no tax shall be chargeable on the plan manager or his nominee or the plan investor in respect of interest, dividends or gains in respect of plan investments, losses in respect of plan investments shall be disregarded for the purposes of capital gains tax, and 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": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/1997/1716",
      "affecting_title": "The Personal Equity Plan (Amendment No. 2) Regulations 1997"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1995/1539",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1995"
    },
    {
      "type": "amended",
      "affecting": "uksi/1996/846",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1996"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/733",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/733",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "affecting": "uksi/1991/733",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1991"
    },
    {
      "type": "added",
      "affecting": "uksi/1998/1869",
      "affecting_title": "The Personal Equity Plan (Amendment) Regulations 1998"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/469/regulation/17",
    "retrieved_at": "2026-10-29T15:47:16.475674+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."
}