14. (1) F8[Subject to subsection (2A), any] rates levied by a rating authority in respect of a relevant property payable under this Act and any interest referred to in section 12 which is due and unpaid by the owner of the relevant property F9[in the owner’s capacity as a liable person] shall be and remain a charge on the relevant property to which it relates.

(2) F8[Subject to subsection (2A), notwithstanding] section 36 of the Statute of Limitations 1957, the charge referred to in subsection (1) shall continue to apply without a time limit until such time as it is paid in full.

F9[(2A) Subsection (1) shall cease to apply to a relevant property where the property is sold such that the liable person referred to in that subsection ceases to be the owner of the property.]

(3) This section does not affect—

(a) the liability of any previous occupier for outstanding rates in respect of which he or she is primarily liable, or

(b) the functions of the rating authority concerned under any other enactment to collect any outstanding rates from the occupier or occupiers primarily liable.