Assessment of joint owners of land

In force

Joint owners of land are to be jointly assessed for windfall gains tax on the land as if the land were owned by a single person, without regard to—

(a)

the separate interest of each joint owner; or

(b)

any other land owned by any joint owner (either alone or jointly with someone else).

Research tools for this sectionSubscription

The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.