- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (28/07/2000)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 13/10/2003
Point in time view as at 28/07/2000. This version of this provision has been superseded.
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(1)Where property subject to an Inland Revenue charge, or an interest in such property, is disposed of to a purchaser, then if at the time of the disposition—
(a)in the case of land in England and Wales, the charge was not registered as a land charge or, in the case of registered land, was not protected by notice on the register, or
(b)in the case of land in Northern Ireland the title to which is registered under the M1Land Registration Act (Northern Ireland) 1970, the charge was not entered as a burden on the appropriate register maintained under that Act or was not protected by a caution or inhibition under that Act or, in the case of other land in Northern Ireland, the purchaser had no notice of the facts giving rise to the charge, or
(c)in the case of personal property situated in the United Kingdom other than such property as is mentioned in paragraph (a) or (b) above, and of any property situated outside the United Kingdom, the purchaser had no notice of the facts giving rise to the charge, or
(d)in the case of any property, a certificate of discharge had been given by the Board under section 239 below and the purchaser had no notice of any fact invalidating the certificate,
the property or interest shall then cease to be subject to the charge but the property for the time being representing it shall be subject to it.
(2)Where property subject to an Inalnd Revenue charge, or an interest in such property, is disposed of to a purchaser in circumstances where it does not then cease to be subject to the charge, it shall cease to be subject to it at the end of the period of six years beginning with the later of—
(a)the date on which the tax became due, and
(b)the date on which a full and proper account of the property was first delivered to the Board in connection with the chargeable transfer concerned.
(3)In this section “the time of the disposition” means—
(a)in relation to registered land, the time of registration of the disposition, and
(b)in relation to other property, the time of completion.
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