Subsection (2) applies if—
a company is within the charge for a chargeable period with respect to a single-dwelling interest by virtue of section 96(2)(a), and
one or more other persons are jointly entitled to the interest on the first day in that period on which the company is within the charge with respect to it.
The company and the other person or persons are jointly and severally liable for the tax charged for that period with respect to the interest (whether or not those other persons are also within the charge with respect to the interest on the day in question).
Subsection (4) applies if—
a company that is a member of a partnership is entitled (as a member of the partnership) to a single-dwelling interest on a day in a chargeable period, and
as a result, the responsible partners are within the charge with respect to the interest for the period.
If, on the first day in the chargeable period on which the responsible partners are within the charge a person ("P") who is not one of the responsible partners is jointly entitled to the chargeable interest, P and the responsible partners are jointly and severally liable for the tax charged for the period with respect to the interest (whether or not P is also within the charge with respect to the interest on the day in question).