3(1)In the [1891 c. 66.] Local Registration of Title (Ireland) Act 1891, the following subsection shall be added at the end of section 45—
“(5)The registering authority may, upon the application of the Board of Inland Revenue and without the concurrence of the registered owner, register an Inland Revenue charge (within the meaning of Part IU of the Finance Act 1975) as a burden under this section affecting the land or any interest therein subject to that charge.”.
(2)This paragraph shall cease to have effect on the day on which section 39 of the [1970 c. 18.] Land Registration Act (Northern Ireland) 1970 comes into operation.