(1) Any liability or obligation of an individual, a body corporate or an unincorporated body to the TSRA arising:
(a) under the terms and conditions of a grant or loan referred to in subsection 142F(2); or
(b) under section 142H or 142J;
is taken to be an interest of the TSRA in the land to which it relates.
(2) The land is charged with the payment of all costs and expenses incurred by the TSRA in respect of its enforcement of the liability or obligation.