Phrase guide
Definitions and examples are grouped by meaning. Pronunciation, history, word forms, translations, descendants, synonyms, antonyms, derived terms, and related words appear whenever the source provides them.
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noun
The situation where certain shares are pooled and treated as a single asset for tax purposes.
Definition source: English Wiktionary via Wiktextract
Usage: UK
Topics: economics, government, sciences, taxation
No example sentence was provided for this meaning.
Synonyms: none provided
Antonyms: none provided
History
Described by section 104 of the Taxation of Chargeable Gains Act 1992.
