English Explanatory Dictionary

section 104 holding

English dictionary entry

Meanings

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

Word forms

section 104 holding section 104 holdings

Etymology

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

This entry uses open data from Wiktionary (CC BY-SA/GFDL). Word forms are used for search and are not indexed as separate pages.
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