Prescribed evidence for the purpose of paragraph 18(4)(a) of the Schedule
9. The prescribed evidence for the purpose of paragraph 18(4)(a) of the Schedule (replacement land 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; and
(c)any document as provided by the Chief Land Registrar confirming that the original land has been registered in the name of the original owner.