Where property subject to the HMRC charge is disposed of to a purchaser in good faith for consideration in money or money's worth other than a nominal consideration, the property ceases to be subject to the charge (IHTA 1984, s. 238(1) and 272). This applies unless:

in the case of land in England and Wales the charge was registered as a land charge, or in the case of registered land was protected by notice on the register; or

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