"section 104 holding" meaning in English

See section 104 holding in All languages combined, or Wiktionary

Noun

Forms: section 104 holdings [plural]
Etymology: Described by section 104 of the Taxation of Chargeable Gains Act 1992. Head templates: {{en-noun}} section 104 holding (plural section 104 holdings)
  1. (taxation, UK) The situation where certain shares are pooled and treated as a single asset for tax purposes. Tags: UK Categories (topical): Taxation
    Sense id: en-section_104_holding-en-noun-YhOf2bqt Categories (other): British English, English entries with incorrect language header, Pages with 1 entry, Pages with entries Topics: economics, government, sciences, taxation

Inflected forms

{
  "etymology_text": "Described by section 104 of the Taxation of Chargeable Gains Act 1992.",
  "forms": [
    {
      "form": "section 104 holdings",
      "tags": [
        "plural"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "section 104 holding (plural section 104 holdings)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        {
          "kind": "other",
          "name": "British English",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "English entries with incorrect language header",
          "parents": [
            "Entries with incorrect language header",
            "Entry maintenance"
          ],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with 1 entry",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "other",
          "name": "Pages with entries",
          "parents": [],
          "source": "w"
        },
        {
          "kind": "topical",
          "langcode": "en",
          "name": "Taxation",
          "orig": "en:Taxation",
          "parents": [
            "Government",
            "Law",
            "Money",
            "Politics",
            "Society",
            "Justice",
            "Business",
            "All topics",
            "Economics",
            "Fundamental",
            "Social sciences",
            "Sciences"
          ],
          "source": "w"
        }
      ],
      "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",
          "share"
        ],
        [
          "pool",
          "pool"
        ],
        [
          "asset",
          "asset"
        ],
        [
          "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": [
        "economics",
        "government",
        "sciences",
        "taxation"
      ]
    }
  ],
  "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"
      ]
    }
  ],
  "head_templates": [
    {
      "args": {},
      "expansion": "section 104 holding (plural section 104 holdings)",
      "name": "en-noun"
    }
  ],
  "lang": "English",
  "lang_code": "en",
  "pos": "noun",
  "senses": [
    {
      "categories": [
        "British English",
        "English countable nouns",
        "English entries with incorrect language header",
        "English lemmas",
        "English multiword terms",
        "English nouns",
        "English terms spelled with numbers",
        "Pages with 1 entry",
        "Pages with entries",
        "en:Taxation"
      ],
      "glosses": [
        "The situation where certain shares are pooled and treated as a single asset for tax purposes."
      ],
      "links": [
        [
          "taxation",
          "taxation"
        ],
        [
          "share",
          "share"
        ],
        [
          "pool",
          "pool"
        ],
        [
          "asset",
          "asset"
        ],
        [
          "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": [
        "economics",
        "government",
        "sciences",
        "taxation"
      ]
    }
  ],
  "word": "section 104 holding"
}

Download raw JSONL data for section 104 holding meaning in English (1.0kB)


This page is a part of the kaikki.org machine-readable English dictionary. This dictionary is based on structured data extracted on 2024-12-21 from the enwiktionary dump dated 2024-12-04 using wiktextract (d8cb2f3 and 4e554ae). 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.