151 Personal equity plans
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

151  Personal equity plans

(1)     The Treasury may make regulations providing that an individual who invests under a plan shall be entitled to relief from capital gains tax in respect of the investments.

[(2)     The provisions of Chapter 3 of Part 6 of ITTOIA 2005 (income from individual investment plans), except [sections 694(1) to (2) and 694A(1)], shall apply in relation to regulations made under subsection (1) as they apply to regulations made under section 694(1), [but with the following modifications—

(a)     any reference to income tax is to be read as a

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