15(1)For the purposes of paragraph 14 (see Step 1), a person is a relevant owner if—
(a)immediately before the land transfer, the person was entitled to a proportion of the chargeable interest, and
(b)immediately after the land transfer, the person is a partner or connected with a partner.
(2)For the purposes of this paragraph and paragraph 14, persons who are entitled to a chargeable interest as joint owners are to be taken to be entitled to the chargeable interest as common owners in equal shares.