Land Act, 1931

Payments by tenants of holdings.

27.—(1) Every tenant of a holding comprised in a list of congested districts holdings or in a list of holdings on untenanted land shall pay to the Land Commission as from the gale day on which his rent is payable next after the date of the publication of such list an annual sum equal to the purchase annuity specified in such list in respect of such holding and such tenant shall continue to pay such sum until whichever of the following dates is applicable, that is to say:—

(a) if the whole of such holding is resold to such tenant, until the gale day next after the date of the vesting order in respect of such holding;

(b) if the whole of such holding is resumed by the Land Commission, until the date of such resumption;

(c) if part only of such holding is resold to such tenant or if part only of such holding is resumed by the Land Commission, until such date as the Land Commission shall appoint but subject to such apportionment or variation before that date as the Land Commission shall direct;

(d) if a holding is sold to such tenant in exchange for the holding hereinbefore mentioned, until the gale day next after the date of the vesting order in respect of the said holding so sold.

(2) Every tenant of a holding comprised in a list of congested districts holdings or in a list of holdings on untenanted land shall, on the first gale day on which a gale of the annual sum mentioned in the foregoing sub-section of this section is payable by him, pay to the Land Commission an additional sum the amount of which shall bear to the yearly amount of such annual sum the same proportion as the period between such first gale day and the next following day on which dividends are payable on stock issued under the Irish Land Act, 1903 , or the Irish Land Act, 1909 , or on land bonds (as the case may be) bears to one year.

(3) Every annual sum and every additional sum payable under this section by a tenant shall be charged on the holding in respect of which it is payable and shall be so charged in priority to all interests and incumbrances (whether created before or after the passing of this Act) then affecting such holding and the Land Commission shall have for the recovery of every such sum the same remedies as they have for the recovery of unpaid instalments of purchase annuities.

(4) Where the whole of a holding comprised in a list of congested districts holdings or in a list of holdings on untenanted land is re-sold to the tenant thereof, all payments made by such tenant to the Land Commission in respect of the said annual sum payable by him under this section shall, from and after the date of the vesting order in respect of such holding, be treated for all purposes as payments in respect of purchase annuity.

(5) Where part only of a holding comprised in a list of congested districts holdings or in a list of holdings on untenanted land is re-sold to the tenant thereof, so much as the Land Commission shall direct of the payments made by such tenant to the Land Commission in respect of the said annual sum payable by him under this section shall, from and after the date of the vesting order in respect of so much of such holding as is so re-sold, be treated for all purposes as payments in respect of purchase annuity.

(6) Where a holding is sold to the tenant of a holding comprised in a list of congested districts holdings or in a list of holdings on untenanted land and is so sold in exchange for the said holding comprised in such list, so much as the Land Commission shall direct of the payments made by such tenant to the Land Commission in respect of the said annual sum payable by such tenant under this section in respect of the said holding comprised in such list shall, from and after the date of the vesting order in respect of the first-mentioned holding, be treated as payments in respect of purchase annuity.