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Regulation 7 Prescribed evidence for the purpose of paragraph 9(1) of the Schedule

Original text. Later amendments are not shown.

The prescribed evidence for the purpose of paragraph 9(1) of the Schedule (condition 4 for operation of reliefs) is—

(a)

any document provided by the Chief Land Registrar confirming that a legal charge has been entered in the register of title in favour of WRA; and

(b)

the UTRN for the return on which relief from tax was claimed in relation to the transaction where land was transferred from the original owner to the bond-issuer.