SCHEDULE 8 S Relief for alternative finance investment bonds

PART 5 S Supplementary

Tax Authority to register discharge of security S

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. S

(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.

Commencement Information

I1 Sch. 8 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2