# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Regulation 2


In these Regulations unless the context otherwise requires:—
“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)”;
“qualifying securities” are securities to which Regulation 3 applies;
“relevant securities” has the meaning given to it by section 88(9) of the Finance Act 1982;
“Schedule 6” means Schedule 6 to the Finance Act 1983;
“Schedule 19” means Schedule 19 to the Finance Act 1985;
“1982 holding” has the meaning given to it by paragraph 6 of Schedule 19;
“1983 holding” is a holding within the meaning of paragraph 3(3) of Schedule 6.

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Source: https://www.legislation.gov.uk/uksi/1986/387/regulation/2 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.