Commentary on Sections Overview Overview Section 443: Calculation of relievable amount where joint disposal of interest in land
1258.This section provides details of the method of calculation of the “relievable amount” in cases where there is a joint disposal of an interest in land. It is new.
1259.The method involves calculating the relievable amount as if there is a disposal by a single person, and then adjusting the amount to take account of only those owners who qualify for relief. See Change 80 in Annex 1.