Schedule 4, paragraph 2(5)

For the purposes of sub-paragraph (4)— an excepted joint owner is a joint tenant who obtained the property in circumstances in which it would not (as against him or her) be earmarked, and references to the excepted joint owner's share of property are to so much of the property as would have been his or hers if the joint tenancy had been severed.

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Source: legislation.gov.uk · retrieved 2026-09-04