2. If two or more persons each hold a share or right jointly, each of them is treated as holding that share or right.
Commencement Information
I1Sch. 1 para. 2 not in force at made date, see reg. 1(2)
I2Sch. 1 para. 2 in force at 14.12.2020 by S.I. 2020/1514, reg. 12(1)