Schedule 10, Part 1, paragraph 2(6)

For the purposes of this paragraph— an excepted joint owner is a joint tenant who obtained the property in circumstances in which it would not (as against them) be earmarked, and references to the excepted joint owner’s share of property are to so much of the property as would have been theirs if the joint tenancy had been severed.

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