19(1)Where a charge F1... is discharged in accordance with paragraph 9 or 18(5) or (6), HMRC must—U.K.
(a)in the case of a charge on land in England and Wales, notify the Chief Land Register of the discharge in accordance with land registration rules (within the meaning of the Land Registration Act 2002),
F2(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)in the case of a charge on land in Northern Ireland, notify the Registrar of Titles of the discharge.
(2)HMRC must do so within the period of 30 days beginning with the date on which Q provides the evidence in question.
Textual Amendments
F1Words in Sch. 61 para. 19(1) 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(14)(a) (with s. 29(5)(6)); S.I. 2015/637, art. 2
F2Sch. 61 para. 19(1)(b) 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(14)(b) (with s. 29(5)(6)); S.I. 2015/637, art. 2