See section 104 holding on Wiktionary
{
"etymology_text": "Described by section 104 of the Taxation of Chargeable Gains Act 1992.",
"forms": [
{
"form": "section 104 holdings",
"tags": [
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}
],
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"expansion": "section 104 holding (plural section 104 holdings)",
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{
"categories": [
{
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"parents": [],
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{
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{
"kind": "topical",
"langcode": "en",
"name": "Taxation",
"orig": "en:Taxation",
"parents": [
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"source": "w"
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],
"glosses": [
"The situation where certain shares are pooled and treated as a single asset for tax purposes."
],
"id": "en-section_104_holding-en-noun-YhOf2bqt",
"links": [
[
"taxation",
"taxation"
],
[
"share",
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],
[
"pool",
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],
[
"asset",
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],
[
"tax",
"tax"
]
],
"raw_glosses": [
"(taxation, UK) The situation where certain shares are pooled and treated as a single asset for tax purposes."
],
"tags": [
"UK"
],
"topics": [
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}
],
"word": "section 104 holding"
}
{
"etymology_text": "Described by section 104 of the Taxation of Chargeable Gains Act 1992.",
"forms": [
{
"form": "section 104 holdings",
"tags": [
"plural"
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}
],
"head_templates": [
{
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"expansion": "section 104 holding (plural section 104 holdings)",
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"lang": "English",
"lang_code": "en",
"pos": "noun",
"senses": [
{
"categories": [
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"glosses": [
"The situation where certain shares are pooled and treated as a single asset for tax purposes."
],
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[
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[
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],
"raw_glosses": [
"(taxation, UK) The situation where certain shares are pooled and treated as a single asset for tax purposes."
],
"tags": [
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],
"topics": [
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]
}
],
"word": "section 104 holding"
}
Download raw JSONL data for section 104 holding meaning in All languages combined (1.0kB)
This page is a part of the kaikki.org machine-readable All languages combined dictionary. This dictionary is based on structured data extracted on 2024-12-08 from the enwiktionary dump dated 2024-12-04 using wiktextract (bb46d54 and 0c3c9f6). The data shown on this site has been post-processed and various details (e.g., extra categories) removed, some information disambiguated, and additional data merged from other sources. See the raw data download page for the unprocessed wiktextract data.
If you use this data in academic research, please cite Tatu Ylonen: Wiktextract: Wiktionary as Machine-Readable Structured Data, Proceedings of the 13th Conference on Language Resources and Evaluation (LREC), pp. 1317-1325, Marseille, 20-25 June 2022. Linking to the relevant page(s) under https://kaikki.org would also be greatly appreciated.