{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-2",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In these Regulations unless the context otherwise requires:—\n“new holding” has the meaning given to it by paragraph 9(3) of Schedule 19 with the omission therefrom of the words “or sub-paragraph (2)”;\n“qualifying securities” are securities to which Regulation 3 applies;\n“relevant securities” has the meaning given to it by section 88(9) of the Finance Act 1982;\n“Schedule 6” means Schedule 6 to the Finance Act 1983;\n“Schedule 19” means Schedule 19 to the Finance Act 1985;\n“1982 holding” has the meaning given to it by paragraph 6 of Schedule 19;\n“1983 holding” is a holding within the meaning of paragraph 3(3) of Schedule 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "section 88(9) was amended by paragraph 3 of Schedule 19 to the Finance Act 1985."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Schedule 6 was amended by section 67 of, and paragraph 11(2) of Schedule 9 and paragraph 6 of Schedule 13 to, the Finance Act 1984 (c.43) and by Part V of Schedule 19 to the Finance Act 1985."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/387/regulation/2",
    "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."
}