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The Capital Gains Tax (Parallel Pooling) Regulations 1986
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- UK Statutory Instruments
- 1986 No. 387
- Regulation 7
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7. In respect of qualifying securities (“the securities”)—
(a)the number of the securities which fall to be included in the new holding is given by the formula A − J;
(b)the relevant allowable expenditure in relation to a disposal by the company of all the securities referred to in paragraph (a) above immediately before 1st April 1985 is given by the formula B − K;
(c)the indexed pool of expenditure in relation to the securities referred to in paragraph (a) above for the purposes of paragraph 13(2) of Schedule 19 is given by the formula—
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