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section 104 holding

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

Documented since 1990s1990sMillennialhistorical182 viewsLast reviewed Jun 29, 2026+ Add a definition
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#1·Apr 27, 2026UK

(tax, UK) The 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. Origin information sourced from Wiktionary contributors (CC BY-SA 4.0).
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