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(2) I gcás go mbeidh daoine (is daoine seachas iontaobhaithe nó daoine lena mbaineann fo-alt (1)) ag a bhfuil, nó a ndéileáiltear leo de bhua fho-alt (1) mar dhaoine ag a bhfuil, comhúinéireacht ar airgead nó ar ionstraimí infheistíochta arb iad atá i nglanchaillteanas, i dteideal an t-airgead nó na hionstraimí infheistíochta a fháil de bhua a gcomhúinéireachta ar an airgead nó ar na hionstraimí infheistíochta, ansin déileálfar le gach duine acu, d'uireasa téarmaí agus coinníollacha speisialta, ach sin chun caillteanas inchúitithe a fhionnadh agus chuige sin amháin, mar dhuine ag a bhfuil infheistíocht ar leithligh is comhionann leis an méid a gheofaí tríd an airgead agus luach na n-ionstraimí infheistíochta lena mbaineann a roinnt go cothrom ar an líon daoine ag a bhfuil comhúinéireacht.
(2) Where persons (being persons other than trustees or persons to whom subsection (1) applies) having, or treated by virtue of subsection (1) as having, joint ownership of money or investment instruments comprising a net loss are entitled to the money or investment instruments by virtue of their joint ownership of the monies or investment instruments, then, they shall, in the absence of special terms and conditions, each be treated, but only for the purpose of ascertaining a compensatable loss, as having a separate investment equal to the amount that would be produced by dividing equally the money and the value of the investment instruments concerned among the number of persons having joint ownership.