This
adran has no associated
Nodiadau Esboniadol
23(1)Where a security is discharged in accordance with paragraph 20 or 21(5) or (6), the Tax Authority must register the discharge in the Land Register of Scotland.S
(2)The Tax Authority must do so within the period of 30 days beginning with the date on which Q provides the evidence in question.
Commencement Information
I1 Sch. 8 para. 23 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2