# Finance Act 1975, Paragraph 3


(1) In the Local Registration of Title (Ireland) Act 1891, the following subsection shall be added at the end of section 45—
“(5) The registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner, register an Inland Revenue charge (within the meaning of Part Ill of the Finance Act 1975) as a burden under this section affecting the land or any interest therein subject to that charge.”.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/1975/7/schedule/12/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1975/schedule-12/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.