(1) Subject to subsection (2), an individual shall not at the same time have a beneficial interest in investments of more than one of the following classes of investment -
(a) special savings accounts within the meaning of section 256(1) (such an account being referred to subsequently in this section as a "special savings account");
(b) [deleted]
(c) special investment units within the meaning of section 737;
(d) special portfolio investment accounts within the meaning of section 838.
(a) An individual, whether married or not or in a civil partnership or not, who does not have a joint interest in an investment of a class mentioned in subsection (1) may have a beneficial interest, that is not a joint interest, in 2 such investments, being a special savings account and an investment of a class mentioned in paragraph (c) or (d) of that subsection, during a period throughout which -
(i) as respects the special savings account, the condition specified in section 264(1)(i) would be satis
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