Allowable costs for CGT calculation on share sales

Good afternoon, Please could you confirm if the 'P.T.M. Levy' (the £1 charge on share transactions over £10,000) is an allowable cost for the purposes of calculating capital gains on the sale of shares Many thanks in advance

Hi 

CG15160 advises that allowable expenditure is restricted to incidental costs of acquisition and disposal, amongst others (CG15160 - Expenditure: categories of allowable expenditure).  
The panel of takeovers and mergers levy would fall under this category.hs285 2023.

Thank you