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Section 104 · UK 6 minMarch 20, 2026
How the Section 104 pool works for crypto in the UK
The Section 104 pooling rule is the UK's mandatory cost basis method for crypto. Learn how it works, when the 30-day same-day rule kicks in, and how it affects your CGT bill.
Introducción
The Section 104 pooling rule is the UK's mandatory cost basis method for crypto. Learn how it works, when the 30-day same-day rule kicks in, and how it affects your CGT bill.
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