{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule/part-I/chapter-3",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule/part-I/chapter-3.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/part/I/chapter/3",
  "kind": "chapter",
  "number": "3",
  "heading": "CALCULATION OF INDEXED POOL OF EXPENDITURE IN ACCORDANCE WITH SCHEDULE 6",
  "text": "Expenditure\nSecurities\nExcluded from pools\nUnindexed pool\nIndexed pool\n£\n£\n£\n31st March 1982\n1,000\n6,000\n6,000\n1st September 1983 indexed rise:\n£6,000 × 107 − 100 100 = £6,000 × .070\n420\nAdditions to 1983 holding\n2,000\n12,000\n12,000\n(Acquired 1st September 1982)\nRights taken up\n3,000\n6,000\n6,000\n6,000\n18,000\n18,420\n1st March 1984 indexed rise:\n£18,420 × 110 − 107 107 = £18,420 × .028\n516\nAddition (including rights) to 1983 holding\n6,000\n6,000\n10,000\n10,000\n12,000\n12,000\n28,000\n28,936\n1st September 1984 indexed rise:\n£28,936 × 112 − 110 110 = £28,936 × .018\n521\nExpiry of 12 months following rights issue; expenditure no longer excluded\n(12,000)\n12,000\n12,000\n12,000\n—\n40,000\n41,457\n1st January 1985 indexed rise:\n£41,457 × 114 − 112 112 = £41,457 × .018\n746\n12,000\n40,000\n42,203\nDisposal\n3,000\n10,000\n10,551\n9,000\n30,000\n31,652",
  "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/part/I/chapter/3",
    "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."
}