Introduction
10 This Part sets out rules for the interpretation of this Schedule.
11 If two or more persons each hold a share or right jointly, each of them is treated for the purposes of this Schedule as holding that share or right.
(1) If shares or rights held by a person and shares or rights held by another person are the subject of a joint arrangement between those persons, each of them is treated for the purposes of this Schedule as holding the combined shares or rights of both of them.
(2) A "joint arrangement" is an arrangement between the holders of shares (or rights) that they will exercise all or substantially all the rights conferred by their respective shares (or rights) jointly in a way that is pre-determined by the arrangement.
(3) "Arrangement" has the meaning given by paragraph 21.
(1) In relation to a legal entity that has a share capital, a reference to holding "more than 25% of the share
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