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The Capital Gains Tax (Parallel Pooling) Regulations 1986

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  1. Introductory Text

  2. 1.These Regulations may be cited as the Capital Gains Tax...

  3. 2.In these Regulations unless the context otherwise requires:— “new holding”...

  4. 3.These Regulations shall have effect in relation to a disposal...

  5. 4.Of qualifying securities in each 1983 holding which is held...

  6. 5.For the purposes of these Regulations or, as the case...

  7. 6.(1) J is the number of qualifying securities in the...

  8. 7.In respect of qualifying securities (“the securities”)—

  9. 8.In respect of the new holding (“the holding”)—

  10. 9.(1) This Regulation applies to a holding of relevant securities...

  11. 10.The Schedule to these Regulations shall have effect only for...

  12. Signature

    1. SCHEDULE

      INTRODUCTORY

      1. In this Schedule— Part I is a statement of facts...

      2. PART I

        1. 1 QUALIFYING SECURITIES AND EXPENDITURE

          1. PG plc held, acquired or disposed of qualifying securities as...

        2. 2 RETAIL PRICES INDEX

          1. The Retail Prices Index is assumed to be:— March 1982...

        3. 3 CALCULATION OF INDEXED POOL OF EXPENDITURE IN ACCORDANCE WITH SCHEDULE 6

        4. 4 SECURITIES HELD LESS THAN ONE YEAR AT 31ST MARCH 1985

          1. The 3,000 securities acquired on 31st January 1985 for £10,000...

      3. PART II QUALIFYING SECURITIES WHICH ARE NOT RELEVANT SECURITIES

        1. SUMMARY

        2. 1982 holding: 1600 securities—relevant allowable expenditure £6,400 (of which £4,800...

        3. New holding: 10,400 securities—qualifying expenditure £33,600 and indexed pool of...

      4. PART III QUALIFYING SECURITIES WHICH ARE RELEVANT SECURITIES

        1. SUMMARY

        2. 1982 holding: 1,600 securities—relevant allowable expenditure £6,400 (of which £4,800...

        3. Other relevant securities: 7,400 securities treated as acquired on 31st...

        4. 3,000 securities treated as acquired on 31st January 1986—relevant allowable...

  14. Explanatory Note

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