# The Capital Gains Tax (Parallel Pooling) Regulations 1986, Part III: QUALIFYING SECURITIES WHICH ARE RELEVANT SECURITIES


STEPS 1–5 as in Part II above.
STEP 6—Regulation 9
Number of relevant securities in 1983 holding not forming part of 1982 holding = 9,000 − 1,600
= 7,400
Relevant allowable expenditure
= ( 30,000 − 6,400 ) × 32,222 30,000
= £25,348
Expenditure apportioned to securities
£25,348 7,400
= £3.4254
Deemed date of acquisition of those securities—31st March 1984.
SUMMARY
1982 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).
Other relevant securities: 7,400 securities treated as acquired on 31st March 1984—relevant allowable expenditure £25,348.
3,000 securities treated as acquired on 31st January 1986—relevant allowable expenditure £10,000.

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