SCHEDULES

SCHEDULE 61 U.K.Alternative finance investment bonds

Part 3 U.K.Transactions relating to underlying assets consisting of land

Stamp duty land tax U.K.

Discharge of charge when conditions for relief met U.K.

9 U.K.If, after the effective date of the second transaction, Q provides HMRC with the prescribed evidence that each of conditions A to C and E to G has been met, the land ceases to be subject to the charge F1 ... registered in pursuance of condition D.

Textual Amendments

F1 Words in Sch. 61 para. 9 omitted (with effect in accordance with s. 29(4) of the amending Act) by virtue of Scotland Act 2012 (c. 11), s. 44(2)(b)(3)(b), Sch. 3 para. 31(10) (with s. 29(5)(6)); S.I. 2015/637, art. 2