# Taxation of Chargeable Gains Act 1992, Paragraph 7

Extent: E+W+S+N.I.

For the purpose of Condition 3—
(a) section 104(1) shall not have effect, and
(b) “interest”, in relation to any asset, means an interest as a co-owner of the asset (whether the asset is owned jointly or in common and whether or not the interests of the co-owners are equal).

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4ZA/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4ZA/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.