{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-6",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "(1) J is the number of qualifying securities in the 1982 holding, rounded to the nearest whole number and is given by the formula—\nG × E E + F\n(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—\nH × E E + F",
  "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/6",
    "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."
}