# The Land Transaction Tax (Administration) (Wales) Regulations 2018, Regulation 7: Prescribed evidence for the purpose of paragraph 9(1) of the Schedule


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.

---
Source: https://www.legislation.gov.uk/wsi/2018/2/regulation/7 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.