27A.— (1) Where subsection (2) applies, the Executive shall issue a receipt and the receipt shall act as a discharge or release of the order made under section 14B(1) to which it refers and may be registered in the Land Registry or the Registry of Deeds as appropriate.

(2) This subsection applies where—

(a) following the occurrence of a repayment event and consultation with the Revenue Commissioners, the secured amount has been repaid,

(b) a determination was made under section 14C(2)(a) in relation to the particular family asset to which the chargeable land relates and the family successor has complied with the undertaking given by him or her under section 14A(3)(d), 14F(8)(b), F47[14G(4)(b), 14H(5)(b), 14K(3)(e) or 14L(3)(f)] during the relevant period,

(c) no determination under section 14C(2)(a) has been made in relation to the particular family asset to which the chargeable land relates and the relevant person has died, or

(d) where the Executive, in consultation with the Revenue Commissioners, is otherwise satisfied that the secured amount has been repaid or is not repayable to the Executive.

(3) A receipt under subsection (1) may be issued by an appointed person.

(4) An application to the Property Registration Authority for the cancellation in the Land Registry of an entry of a charge on the register of the property charged, where such charge relates to an order created under section 14B, may be made by an appointed person and such application may be made by electronic means if—

(a) it is lodged by electronic means in a manner approved by, and

(b) it complies with the requirements specified by,

the Property Registration Authority.

(5) A receipt under subsection (1) and an application under subsection (4) shall be in the form prescribed by regulations made under section 36.

(6) Where an application under subsection (4) made in electronic form purports to have been made by an appointed person it shall be presumed by the Property Registration Authority that such electronic document was made and transmitted by the person by whom it purports to have been made and transmitted.

(7) In this section—

"appointed person" has the meaning assigned to it by section 14B;

"relevant period" means—

(a) in the case of a family successor appointed under section 14A, the period referred to in subsection (3)(d) of that section,

(b) in the case of a family successor appointed under section 14F, the period referred to in subsection (8)(b) of that section,

(c) in the case of a family successor appointed under section 14G, the period referred to in subsection (4)(b) of that section, F48[…]

(d) in the case of a family successor appointed under section 14H, the period referred to in subsection (5)(b) of that F47[section,]

F49[(e) in the case of a family successor appointed under section 14K, the period referred to in subsection (3)(e) of that section, or

(f) in the case of a family successor appointed under section 14L, the period referred to in subsection (3)(f) of that section;]

"secured amount" has the meaning assigned to it by section 14B.]