Rights and powers to be taken into account: rights and powers held jointly
98(1)References in this Part of this Schedule—
(a)to rights and powers of a person, or
(b)to rights and powers that a person is or will become entitled to acquire,
include rights or powers that are exercisable by that person, or when acquired will be exercisable by him, only jointly with one or more other persons.
(2)Sub-paragraph (1) has effect subject to paragraph 99 (partnerships).