{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-61/paragraph-19.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/61/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Where a charge ... is discharged in accordance with paragraph 9 or 18(5) or (6), HMRC must—\n(a) in the case of a charge on land in England ..., notify the Chief Land Register of the discharge in accordance with land registration rules (within the meaning of the Land Registration Act 2002),\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) in the case of a charge on land in Northern Ireland, notify the Registrar of Titles of the discharge.\n(2) HMRC must do so within the period of 30 days beginning with the date on which Q provides the evidence in question.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/61/paragraph/19",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}