Drag the handle with one finger, than tap and hold with another finger somewhere else and continue to drag the handle - it will now move separately from the second handle and create a corner with two handles instead of a curve. Same works while drawing a path: tap and drag to create a corner with handles, tap and hold with a second finger somewhere else, continue to drag the handle in the desired direction.
However, this doesn't seem to work when using the Apple Pencil. When drawing a path (or dragging a handle) with the pencil, tap and hold with a finger will not lock one handle - I hope this is a bug and will be fixed in a future release.