Paragraph 29 F1
(1)
References in this Schedule to an interest in shares are to an interest as a co-owner of shares.
(2)
It does not matter whether the shares are owned jointly or in common, or whether the interests of the co-owners are equal.
Annotations
Textual amendments
- F1
Sch. 7AC inserted (with effect in accordance with s. 44(3)(4) of the amending Act) by Finance Act 2002 (c. 23), Sch. 8 para. 1