Stamp Duties 14. 6.1 All documents that are necessary in proving the title of an Existing XxxX Subsidiary to an asset owned on the date of this Agreement and which are not subject to SDLT, land transaction tax or land and buildings transaction tax have been duly stamped for stamp duty purposes and no such documents which are outside the United Kingdom would attract stamp duty if brought into the United Kingdom. 14.6.2 Within the three years ending on the date of this Agreement, no Existing XxxX Subsidiary has made any claim for relief, exemption or deferral of stamp duty, SDRT, SDLT, land transaction tax or land and buildings transaction tax. 14.7 Construction Industry Scheme Within the last four years, each Existing XxxX Subsidiary has (i) properly deducted and/or withheld, and accounted to HMRC for, all amounts required to be deducted and/or withheld by it under the Construction Industry Scheme; (ii) complied with its obligations with respect to the Construction Industry Scheme, including making all material filings and providing all material information to HMRC as may be required by law; and (iii) prepared and retained such information and records as are appropriate in the circumstances to demonstrate compliance with the foregoing. 14.8 Locked Box Accounts Provision or reserve (as appropriate) has been made in the Locked Box Accounts in accordance with accounting principles, standards and practices generally accepted in the United Kingdom applicable to such Locked Box Accounts for Taxation liable to be assessed on each Existing XxxX Subsidiary or for which each Existing XxxX Subsidiary is accountable (whether primarily or otherwise) as at the Locked Box Date. Provision has been made in the Locked Box Accounts for deferred Taxation in accordance with accounting principles,
