Paragraph 2 Joint interestsI1 United Kingdom If two or more persons each hold a share or right jointly, each of them is treated as holding that share or right. Annotations Commencement I1 Sch. 1 para. 2 in force at 26.4.2021 at noon, see reg. 1(2) ← Paragraph 1 Paragraph 2 Paragraph 3 →