{
  "url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-8",
  "json_url": "https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Prescribed evidence for the purpose of paragraph 16 of the Schedule",
  "text": "The prescribed evidence for the purpose of paragraph 16 of the Schedule (discharge of charge when conditions for relief met) is—\n(a) a statement from the bond-issuer, or a person authorised to act on behalf of the bond-issuer, that all of conditions 1 to 3 and 5 to 7 have been met;\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;\n(c) the UTRN for the return on which relief from tax was claimed in relation to the transaction where land was transferred from the bond-issuer to the original owner; and\n(d) any document as provided by the Chief Land Registrar confirming that the land has been registered in the name of the original owner.",
  "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/8",
    "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."
}