Word.ws English Dictionary

section 104 holding

section 104 holding noun: the situation where certain shares are pooled and treated as a single asset for tax purposes.

Noun

section 104 holding (plural section 104 holdings)

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

Forms of section 104 holding

pluralsection 104 holdings

Origin of section 104 holding

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

Questions about section 104 holding

What does section 104 holding mean?
Section 104 holding means the situation where certain shares are pooled and treated as a single asset for tax purposes.
What part of speech is section 104 holding?
Section 104 holding is a noun.
What is the plural of section 104 holding?
The plural of section 104 holding is section 104 holdings.

Words near section 104 holding in the dictionary

  1. sectility
  2. secting
  3. sectio
  4. sectio divina
  5. section
  6. section 104 holding
  7. section 104 holdings
  8. Section 226
  9. Section 226s
  10. Section 620
  11. Section 620s

Source and license

Adapted from Wiktionary: section 104 holding (page history and authors). Text available under the Creative Commons Attribution-ShareAlike 4.0 license. Word.ws reformatted the entry and added links. Wiktionary data of 2026-09-02.

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