{
  "url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-7",
  "json_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-7.json",
  "legislation": "wsi/2018/2",
  "legislation_title": "The Land Transaction Tax (Administration) (Wales) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Prescribed evidence for the purpose of paragraph 9(1) of the Schedule",
  "text": "The prescribed evidence for the purpose of paragraph 9(1) of the Schedule (condition 4 for operation of reliefs) is—\n(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\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/2/regulation/7",
    "retrieved_at": "2026-10-28T23:24:29.750162+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."
}