# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Regulation 7


In respect of qualifying securities (“the securities”)—
(a) the number of the securities which fall to be included in the new holding is given by the formula A − J;
(b) the relevant allowable expenditure in relation to a disposal by the company of all the securities referred to in paragraph (a) above immediately before 1st April 1985 is given by the formula B − K;
(c) the indexed pool of expenditure in relation to the securities referred to in paragraph (a) above for the purposes of paragraph 13(2) of Schedule 19 is given by the formula—
( B − K ) ⁢ ( C B + 0.05 ) .

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Source: https://www.legislation.gov.uk/uksi/1986/387/regulation/7 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.