837 Jointly held property: declarations of unequal beneficial interests
Income Tax Act 2007 (2007 c 3) | Legislation

837  Jointly held property: declarations of unequal beneficial interests

(1)     The individuals may make a joint declaration under this section if—

(a)     one of them is beneficially entitled to the income to the exclusion of the other, or

(b)     they are beneficially entitled to the income in unequal shares,

and

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