Jeremy acquired the following ordinary shares in Scarlon plc:

Date No of shares Cost

£

19 September 2013 4,000 16,000 20 October 2015 2,000 12,000 21 November 2017 1,000 7,000 22 December 2022 3,000 24,000 13 January 2023 5,000 55,000 He made no further acquisitions during 2023. On 22 December 2022, he sold 10,000 shares in the company for £10 per share. Calculate the chargeable gain or allowable loss arising on this disposal.