Prescribed evidence for the purpose of paragraph 18(5) of the Schedule
10. The prescribed evidence for the purpose of paragraph 18(5) of the Schedule (replacement land not in Wales) is—
(a)the UTRN for the return on which relief from tax was claimed in relation to the transaction where land was transferred from the original owner to the bond-issuer;
(b)the UTRN for the return on which relief from tax was claimed in relation to the transaction where land was transferred from the bond-issuer to the original owner;
(c)any document that proves that the replacement land is not in Wales and that conditions 1 to 3 in Part 3 of the Schedule have been met in relation to that land; and
(d)any document as provided by the Chief Land Registrar confirming that the original land has been registered in the name of the original owner.