A section 104 holding goes from 100 to 0 to 50?

Hello, Grateful for any help on this question; I have looked at the examples provided by HMRC and still not sure. If a Section 104 holding (built up over many yearas) goes from 100 shares in January 2024 to 0 in February 2024, but then the holder decides to buy 50 shares in the same company in March 2024, would this create a new Section 104 holding, or would the 50 shares form part of the original Section 104 holding? Thank you in advance for your guidance.

Hi 

As long as the shares are of the same type and for the same company, they can be included toghether in a new S104 holding and the value of the new holding recalculated.

Thank you