# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Chapter 3: CALCULATION OF INDEXED POOL OF EXPENDITURE IN ACCORDANCE WITH SCHEDULE 6


Expenditure
Securities
Excluded from pools
Unindexed pool
Indexed pool
£
£
£
31st March 1982
1,000
6,000
6,000
1st September 1983 indexed rise:
£6,000 × 107 − 100 100 = £6,000 × .070
420
Additions to 1983 holding
2,000
12,000
12,000
(Acquired 1st September 1982)
Rights taken up
3,000
6,000
6,000
6,000
18,000
18,420
1st March 1984 indexed rise:
£18,420 × 110 − 107 107 = £18,420 × .028
516
Addition (including rights) to 1983 holding
6,000
6,000
10,000
10,000
12,000
12,000
28,000
28,936
1st September 1984 indexed rise:
£28,936 × 112 − 110 110 = £28,936 × .018
521
Expiry of 12 months following rights issue; expenditure no longer excluded
(12,000)
12,000
12,000
12,000
—
40,000
41,457
1st January 1985 indexed rise:
£41,457 × 114 − 112 112 = £41,457 × .018
746
12,000
40,000
42,203
Disposal
3,000
10,000
10,551
9,000
30,000
31,652

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Source: https://www.legislation.gov.uk/uksi/1986/387/schedule/part/I/chapter/3 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule/part-I/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.