# The Capital Gains Tax (Parallel Pooling) Regulations 1986, 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 × 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 × E E + F

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Source: https://www.legislation.gov.uk/uksi/1986/387/regulation/6 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.