# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Introduction: Introductory text


TAXES
Made 3rd March 1986
Laid before the House of Commons 4th March 1986
Coming into Operation 1st April 1986
The 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:—

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Source: https://www.legislation.gov.uk/uksi/1986/387/introduction (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.