442 Qualifying interests in land held jointly
Income Tax Act 2007 (2007 c 3) | Legislation

442  Qualifying interests in land held jointly

(1)     This section applies if the qualifying investment is a qualifying interest in land.

(2)     It applies if two or more persons (“the owners”)—

(a)     are jointly beneficially entitled to the qualifying interest in land, or

(b)     are, taken together, beneficially entitled in common to the qualifying interest in land.

(3)     Relief under this Chapter

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