{
  "url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-21",
  "json_url": "https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-21.json",
  "legislation": "ukpga/1975/7",
  "legislation_title": "Finance Act 1975",
  "legislation_url": "https://openlegislation.uk/finance-act-1975",
  "path": "schedule/12/paragraph/21",
  "kind": "paragraph",
  "number": "21",
  "heading": null,
  "text": "In Schedule 6 to the Land Registration Act (Northern Ireland) 1970 the following paragraph shall be added at the end of Part II—\n“ Registration of Inland Revenue charge\n7 Notwithstanding anything in paragraph 3 above, the registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner or an order of the court, register an Inland Revenue charge (within the meaning of Part III of the Finance Act 1975) as a Schedule 6 burden affecting the land or any interest therein subject to that charge.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "The text of Sch. 12 paras. 3–15, 18, 20, 21 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991. Parts of this provision have been repealed by S.I. 1979/924 (N.I. 8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/21",
    "retrieved_at": "2026-10-29T10:41:44.186644+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}