§ (1.) On every application to register land with an absolute title, or to register a transmission of land, the registrar shall inquire as to Succession Duty and Estate Duty.
§ (2.) If it appears that there is, or is capable of arising, any such liability to Succession Duty or Estate Duty as would affect the purchaser from the person to be registered as proprietor if the land were unregistered, the registrar shall enter notice of the liability on the register in the prescribed manner.
§ (3.) Succession Duty and Estate Duty shall not—
- (a) unless so noted on the register; or
- (b) unless in the case of a possessory title the liability to the duty was, at the date of the registration of the land, subsisting or capable of arising; or
- (c) unless in the case of a qualified title the liability to the duty was included in the exceptions made on the registration of the land;
§ He had brought the clause up to meet the point raised by the hon. Member for Norfolk — namely, that persons who bought registered titles should not be liable to pay Succession and Estate Duty of which they had no notice, unless it was on the register, the duty being imposed on the Registrar to put the liability on the face of the register.
§ MR. COZENS HARDY (Norfolk, N)
thought this clause, moved in substitution of that he moved in Grand Committee, attained the desired end.
§ Clause read a Second time, and added to the Bill.
§ Clause 1,—