You CANNOT
log jump seat time as P2. How ever under JAR-FCL 1.080 and associated IEM you can and should log it as supernumary crew. Whilst being Line Checked, the Line Checker is in Command and as such can log P1. For the Captain and F/O it is logged as PICUS and PICUS when flying their respective sectors, but when it is the Captains sector the F/O logs P2.
To recap P2/Co-Pilot time CAN ONLY BE LOG when, and I quote " Occupying a pilots seat"
. By the way the ANO is now at 2005 not 2000 as previously quoted above, and may have changed.