PART 3Alternative finance investment bonds/prescribed evidence

Prescribed evidence for the purpose of paragraph 21(5) of schedule 818

For the purposes of paragraph 21(5) of schedule 8 (substitution of asset) the prescribed evidence is—

a

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;

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 bond-issuer to the original owner; and

c

any document as provided by the Keeper confirming that the land has been registered in the name of the original owner.