# The Land Transaction Tax (Administration) (Wales) Regulations 2018, Regulation 8: Prescribed evidence for the purpose of paragraph 16 of the Schedule


The prescribed evidence for the purpose of paragraph 16 of the Schedule (discharge of charge when conditions for relief met) is—
(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;
(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;
(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
(d) any document as provided by the Chief Land Registrar confirming that the land has been registered in the name of the original owner.

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Source: https://www.legislation.gov.uk/wsi/2018/2/regulation/8 (the official version)
Page: https://openlegislation.uk/land-transaction-tax-administration-wales-regulations-2018/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.