My understanding is that regardless of how unfair it is, the debt moves with the lot & it’s up to the solicitor on the purchaser’s side to negotiate with the seller’s solictor & sort out all monies owing on the lot at time of sale. The section 109 certificate issued by the OC to the purchaser details any outstanding levies.
This may help:
With this warning: “If a levy is outstanding before the certificate is given and it is not shown on the certificate, the purchaser is not responsible for the payment.”
Our OC now has a process in place where we have a graduated response to overdue levies which ends in debt recovery with all costs directed to the debtor. Since we’ve brought in that process we’ve had very few problems with outstanding levies.