23(1)For the purposes of paragraph 22 (see Step 1), a person is a relevant owner if—
(a)immediately after the transaction, that person is entitled to a proportion of the chargeable interest, and
(b)immediately before the transaction, that person was a partner or connected with a partner.
(2)For the purposes of paragraph 22 and this paragraph, persons who are entitled to a chargeable interest as beneficial joint tenants are to be taken to be entitled to the chargeable interest as beneficial tenants in common in equal shares.