I wish to change upload_max_filesize on my small shared webhosting account to something more than 2M.
Since I Have don't get access to php.ini, and apparently you cannot use ini_set to alter upload_max_filesize, I'm not sure how to proceed. Maybe something including .htaccess?
Perhaps you have approached the webhost? They might be prepared to alter the size and/or they may have the ability to let you know if you can too. They may have disabled .htaccess and ini_set() for that max_file_size configuration setting as well as in such situation it does not appear you need to do, it's overlooked.
Some hosts allow you to perform a custom compile of php yourself, some allow you to request changes to php.ini should you contact support, some don't allow you need to do anything.
In case your webhost refuses to help you to modify your php setup by any means, I'd consider other website hosts personally...