Land: exchange of joint interests: husband and wife or civil partners
A husband and wife or civil partners of each other who remain joint owners of land following the exchanges of interest may be treated as if they were a sole owner for the purpose of the concession.
Mr and Mrs A own a piece of land jointly with Mr B.
They exchange interests so that Mr and Mrs A wholly own part of the land and Mr B wholly owns the other part.
ESC/D26 will apply to the exchange of interests even though Mr and Mrs A remain joint owners of their part.