lra1925/s73.- Land Registration Act 1925 Section 73 Inland Revenue charge for [inheritance tax.

[73. A disposition shall take effect to any subsisting Inland Revenue charge under [the Inheritance Tax Act 1984 ² ] unless -

(a) the disposition is in favour of a purchaser within the meaning of that [Act ² ], and

(b) the charge is not, at the time of registration of the disposition, protected by notice on the register. ³]

1 See 1986 s.100(1) and (2) - for any liability of tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

2 Previously "Part III of the Finance Act 1975" and "Part" respectively. Amended to "the Capital Transfer Tax Act 1984" and "Act" respectively by CTTA Sch.8, para.1 in relation to events on and after 1 January 1985, and by 1986 s.100(1) on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

3 New s.73 inserted by 1973 Sch.12, para.5.