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19(1)Where a charge or security is discharged in accordance with paragraph 9 or 18(5) or (6), HMRC must—
(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),
(b)in the case of a security granted over land in Scotland, register the discharge in the Land Register of Scotland, and
(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.
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