Finance Act, 1994
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Certificate relating to registration of title based on possession. |
146.—(1) After the passing of this Act a person shall not be registered as owner of property in a register of ownership maintained under the Act of 1964 on foot of an application made to the Registrar on or after the 11th day of April, 1994, which is— | |
(a) based on possession, and | ||
(b) made under the Rules of 1972, or any other rule made for carrying into effect the objects of the Act of 1964, | ||
unless the applicant produces to the Registrar a certificate issued by the Commissioners to the effect that the Commissioners are satisfied— | ||
(i) that the property did not become charged with gift tax or inheritance tax during the relevant period, or | ||
(ii) that any charge for gift tax or inheritance tax to which the property became subject during that period has been discharged, or will (to the extent that it has not been discharged) be discharged within a time considered by the Commissioners to be reasonable. | ||
(2) In the case of an application for registration in relation to which a solicitor's certificate is produced for the purpose of rule 19 (3), 19 (4) or 35 of the Rules of 1972, the Registrar may accept that the application is not based on possession if the solicitor makes to the Registrar a declaration in writing to that effect. | ||
(3) Where, on application to them by the applicant for registration, the Commissioners are satisfied that they may issue a certificate for the purpose of subsection (1), they shall issue a certificate for that purpose, and the certificate and the application therefor shall be on a form provided by the Commissioners. | ||
(4) A certificate issued by the Commissioners for the purpose of subsection (1) shall be in such terms and subject to such qualifications as the Commissioners think fit, and shall not be a certificate for any other purpose. | ||
(5) In this section— | ||
“the Act of 1964” means the Registration of Title Act, 1964 ; | ||
“the Registrar” means the Registrar of Titles; | ||
“relevant period”, in relation to a person's application to be registered as owner of property, means the period commencing on the 28th day of February, 1974, and ending on the date as of which the registration was made: | ||
Provided that— | ||
(a) where the certificate referred to in subsection (1) is a certificate for a period ending prior to the date of the registration, the period covered by the certificate shall be deemed to be the relevant period if, at the time of the registration, the Registrar had no reason to believe that a death relevant to the application for registration occurred after the expiration of the period covered by the certificate, and | ||
(b) where the registration of the person (if any) who, at the date of that application, was the registered owner of the property had been made as of a date after the 28th day of February, 1974, the relevant period shall commence on the date as of which that registration was made; | ||
“the Rules of 1972” means the Land Registration Rules, 1972 ( S.I. No. 230 of 1972 ). |