Land and Buildings Transaction Tax (Scotland) Act 2013 (asp 11)

SCHEDULE 8 Relief for alternative finance investment bonds

PART 5 Supplementary

Tax Authority to register discharge of security

23 (1) Where a security is discharged in accordance with paragraph 20 or 21(5) or (6), the Tax Authority must register the discharge in the Land Register of Scotland.

(2) The Tax Authority must do so within the period of 30 days beginning with the date on which Q provides the evidence in question.