The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 No. 375

PART 3 Alternative finance investment bonds/prescribed evidence

Prescribed evidence for the purpose of paragraph 11(1) of schedule 8

16.  For the purpose of paragraph 11(1) of schedule 8 (condition D for operation of reliefs) the prescribed evidence is—

(a) any document provided by the Keeper confirming the creation and registration of a standard security in favour of Revenue Scotland; and

(b) the URN for the LBTT land transaction return on which relief from the tax was claimed on the transfer of the land from the original owner to the bond-issuer.