# Finance Act 1975, Paragraph 21


In Schedule 6 to the Land Registration Act (Northern Ireland) 1970 the following paragraph shall be added at the end of Part II—
“ Registration of Inland Revenue charge
7 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.”.

---
Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.