section 104 holding

noun

The situation where certain shares are pooled and treated as a single asset for tax purposes.

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Meanings

nounsection 104 holding (plural section 104 holdings)

plural section 104 holdings

  1. UKeconomicsThe situation where certain shares are pooled and treated as a single asset for tax purposes.

Origin

Described by section 104 of the Taxation of Chargeable Gains Act 1992.

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Cite this entry
APA

section 104 holding. (n.d.). In WatkinsX Dictionary. Retrieved November 4, 2026, from https://dictionary.watkinsx.com/word/section%20104%20holding

MLA

“section 104 holding.” WatkinsX Dictionary, https://dictionary.watkinsx.com/word/section%20104%20holding. Accessed November 4, 2026.

Chicago

WatkinsX Dictionary, s.v. “section 104 holding,” accessed November 4, 2026, https://dictionary.watkinsx.com/word/section%20104%20holding.

Source: section 104 holding on Wiktionary, CC BY-SA 4.0.