# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Schedule: INTRODUCTORY


In this Schedule—
Part I is a statement of facts which are to be assumed;
Part II is an application of the Regulations to qualifying securities which are not relevant securities;
Part III is an application of the Regulations to qualifying securities which are relevant securities.

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