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PART 3Alternative Finance Investment Bonds – Prescribed Evidence

Prescribed evidence for the purpose of paragraph 16 of the Schedule

8.  The prescribed evidence for the purpose of paragraph 16 of the Schedule (discharge of charge when conditions for relief met) is—

(a)a statement from the bond-issuer, or a person authorised to act on behalf of the bond-issuer, that all of conditions 1 to 3 and 5 to 7 have been met;

(b)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;

(c)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; and

(d)any document as provided by the Chief Land Registrar confirming that the land has been registered in the name of the original owner.