112 Parallel pooling regulations[: corporation tax]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

112  Parallel pooling regulations[: corporation tax]

(1)     The Capital Gains Tax (Parallel Pooling) Regulations 1986 made by the Treasury under paragraph 21 of Schedule 19 to the Finance Act 1985 shall continue to have effect notwithstanding the repeal

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