# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Regulation 8


In respect of the new holding (“the holding”)—
(a) the number of securities in the holding is given by the formula D − J;
(b) the qualifying expenditure in relation to the holding is given by the formula E − K;
(c) the indexed pool of expenditure in relation to the holding is given by the aggregate of—
(i) the amount given by the formula
( B − K ) ⁢ ( C B + 0.05 ) ;
(ii) the relevant allowable expenditure in relation to a disposal by the company immediately before 1st April 1985 of the whole of the securities to which Regulation 5(d)(ii) refers; and
(iii) any indexation allowance applicable to such a disposal on the assumption that the amendment of the Finance Act 1982 made by paragraphs 1 and 2 of Schedule 19 had always had effect.

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Source: https://www.legislation.gov.uk/uksi/1986/387/regulation/8 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.