Prescribed evidence for the purpose of paragraph 21(5) of schedule 8
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18. 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.