# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Regulation 1


These Regulations may be cited as the Capital Gains Tax (Parallel Pooling) Regulations 1986 and shall come into operation on 1st April 1986.

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Source: https://www.legislation.gov.uk/uksi/1986/387/regulation/1 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.