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Finance Act 1988

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This is the original version (as it was originally enacted).

116Personal equity plans

The following subsection shall be inserted after subsection (2) of section 149D of the Capital Gains Tax Act 1979—

(2A)Regulations under this section may include provision securing that losses are disregarded for the purposes of capital gains tax where they accrue on the disposal of investments on or after 18th January 1988.

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