Related Commentary  Related HMRC Manuals

79(1)  A land transaction to which this section applies, or (as the case may be) a document effecting or evidencing a land transaction to which this section applies, shall not be registered, recorded or otherwise reflected in an entry made–

(a)in England and Wales, in the register of title maintained by the Chief Land Registrar,

(b)[omitted by SCA 2012, s. 29 and Sch. 3, para. 18(a), or]

(c)in Northern Ireland, in any register maintained by the Land Registry of Northern Ireland or in the Registry of Deeds for Northern Ireland,

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.