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Version Superseded: 13/10/2003
Point in time view as at 01/12/1991. This version of this provision has been superseded.
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There are currently no known outstanding effects for the Land Registration Act 1925 (repealed), Section 73.
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A disposition shall take effect subject to any subsisting Inland Revenue charge under Part III of the M1Finance Act 1975 unless—
(a)the disposition is in favour of a purchaser within the meaning of that Part; and
(b)the charge is not, at the time of registration of the disposition, protected by notice on the register.]
Textual Amendments
F1S. 73 substituted by Finance Act 1975 (c. 7, SIF 63:2), Sch. 12 paras. 2, 5(6) in relation to deaths occurring after 13.3.1975
Modifications etc. (not altering text)
C1S. 73: by Finance Act 1986 (c. 41,SIF 65), s. 100 it is provided that the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984 and that any reference to capital transfer tax in any other enactment shall have effect as a reference to inheritance tax
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