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