PART 2DETERMINATIONS IN RESPECT OF AN INDIVIDUAL’S FINANCIAL RESOURCES
CHAPTER 5CALCULATION OF CAPITAL – REPRESENTATION (HIGHER COURTS)
Resources owned jointly or in common with other persons54
Subject to regulation 55, in calculating the value of the interest of the person concerned in any resource of a capital nature which they own jointly or in common with any other person, the assessing authority may treat that resource as being owned—
a
in equal shares; or
b
in such other proportions as appear to the assessing authority to be equitable.