{
  "url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule/part-III",
  "json_url": "https://openlegislation.uk/capital-gains-tax-parallel-pooling-regulations-1986/schedule/part-III.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/III",
  "kind": "part",
  "number": "III",
  "heading": "QUALIFYING SECURITIES WHICH ARE RELEVANT SECURITIES",
  "text": "STEPS 1–5 as in Part II above.\nSTEP 6—Regulation 9\nNumber of relevant securities in 1983 holding not forming part of 1982 holding = 9,000 − 1,600\n= 7,400\nRelevant allowable expenditure\n= ( 30,000 − 6,400 ) × 32,222 30,000\n= £25,348\nExpenditure apportioned to securities\n£25,348 7,400\n= £3.4254\nDeemed date of acquisition of those securities—31st March 1984.\nSUMMARY\n1982 holding: 1,600 securities—relevant allowable expenditure £6,400 (of which £4,800 qualifies for indexation from March 1982 and £1,600 from September 1983).\nOther relevant securities: 7,400 securities treated as acquired on 31st March 1984—relevant allowable expenditure £25,348.\n3,000 securities treated as acquired on 31st January 1986—relevant allowable expenditure £10,000.",
  "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/III",
    "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."
}