Paragraph 19
United Kingdom
Where a charge F1... is discharged in accordance with paragraph 9 or 18(5) or (6), HMRC must—
in the case of a charge on land in England F2..., notify the Chief Land Register of the discharge in accordance with land registration rules (within the meaning of the Land Registration Act 2002),
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
in the case of a charge on land in Northern Ireland, notify the Registrar of Titles of the discharge.
HMRC must do so within the period of 30 days beginning with the date on which Q provides the evidence in question.
Annotations
Textual amendments
- F1
Words in Sch. 61 para. 19(1) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(14)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2
- F2
Words in Sch. 61 para. 19(1)(a) omitted (1.4.2018 with effect in accordance with s. 16(4)(5) of the amending Act) by virtue of Wales Act 2014 (c. 29), s. 29(2)(b)(3), Sch. 2 para. 15(f); S.I. 2018/214, art. 2(a)
- F3
Sch. 61 para. 19(1)(b) omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(14)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2