Joint interestsU.K.
1U.K.If two or more persons each hold an interest or right jointly, each of them is treated as holding that interest or right.
Commencement Information
I1Sch. 1 para. 1 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)