{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-10",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-10.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": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": null,
  "text": "The Schedule to these Regulations shall have effect only for providing an example of the operation of the Regulations and, in the event of any conflict between the provisions of the Schedule and the Regulations, the Regulations shall prevail.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/387/regulation/10",
    "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."
}