(a) real assets of a person are subject to a charge under section 1138; and
(b) any of those real assets cease to be real assets of the person; and
(c) the person receives proceeds from the sale or other disposal of the real assets;
the Secretary may recover from the person, out of those proceeds, the whole or part of the debt secured by the charge.
(a) real assets of a person are subject to a charge under section 1138; and
(b) any of those real assets are disposed of to another person (in this section called the new owner );
the Secretary may, subject to subsection (3), enforce the charge against those real assets.
(2A) For the purposes of paragraph (2)(b), it does not matter whether:
(a) the disposal of the real assets is by way of sale, transfer, gift, will or otherwise; or
(b) the disposal is by the person referred to in paragraph (2)(a) or any other person.
(3) The Secretary may not enforce the charge against the assets
if the new owner is a bona fide purchaser for value without notice.