79 Registration of land transactions etc
Finance Act 2003 (2003 c 14) | Legislation

79  Registration of land transactions etc

(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)     . . . 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,

unless there is produced, together with the relevant application, a certificate as to compliance with the requirements of this Part in relation to the transaction [or such information about compliance as the Commissioners for Her Majesty's Revenue and Customs may specify

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