Regulation 6

(1)

J is the number of qualifying securities in the 1982 holding, rounded to the nearest whole number and is given by the formula—

G \times \frac{E}{E + F}

(2)

In relation to a disposal by the company of the whole of the 1982 holding on or after 1st April 1985, K is the relevant allowable expenditure, given by the formula—

H \times \frac{E}{E + F}