# Taxation of Chargeable Gains Act 1992, Paragraph 29


(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.

---
Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/7AC/paragraph/29 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-7AC/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.