Section 104 and multiple brokerages

If you hold the identical share with two different brokerages is that one section 104 or two section 104s? The HMRC documentation makes no mention of holding the same share with different brokerages so am I to assume that it is one section 104? Do you have the option to regard them as two separate section 104s? Ideally I wish section 104 did not exist and I was able to sell individual lots of shares even from the same broker (I can identify the lots) which is by far the simplest but it doesn't sound like that is allowed. I've tried to get an answer before but never got the answer. Thanks in advance

Hi ,
 

The Section 104 holding represents the total quantity and cost of shares in both accounts  . Thank you .