7In this Schedule “jointly entitled” means—
(a)in England and Wales and Northern Ireland, beneficially entitled as joint tenants, tenants in common or as coparceners, and
(b)in Scotland, beneficially entitled as joint owners or owners in common.
7In this Schedule “jointly entitled” means—
(a)in England and Wales and Northern Ireland, beneficially entitled as joint tenants, tenants in common or as coparceners, and
(b)in Scotland, beneficially entitled as joint owners or owners in common.