{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/introduction",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/introduction.json",
  "legislation": "uksi/1986/387",
  "legislation_title": "The Capital Gains Tax (Parallel Pooling) Regulations 1986",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "TAXES\nMade 3rd March 1986\nLaid before the House of Commons 4th March 1986\nComing into Operation 1st April 1986\nThe Treasury in exercise of the powers conferred on them by paragraph 21 of Schedule 19 to the Finance Act 1985 hereby make the following Regulations:—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/387/introduction",
    "retrieved_at": "2026-10-29T16:53:04.258587+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."
}