{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule.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": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "INTRODUCTORY",
  "text": "In this Schedule—\nPart I is a statement of facts which are to be assumed;\nPart II is an application of the Regulations to qualifying securities which are not relevant securities;\nPart III is an application of the Regulations to qualifying securities which are relevant securities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1986/387/schedule",
    "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."
}