Az adott esetben szerintem ezt jelenti. Az ingatlanon fennálló adótartozás miatt adásvétel vagy átruházás nem megengedett mindaddig, amíg a tartozást ki nem egyenlítik.
Lehet, hogy a Restriction túl általános, de pl. az angol jogban szinte minden megszorításra ezt használják. Jó példák itt:
Guide To Understanding Land Registry Official Copy Entries
http://freeconveyancingadvice.co.uk/sale-purchase/official-c...
http://freeconveyancingadvice.co.uk/diy-conveyancing/notices...

Restrictions

Next you will see any restrictions which affect the property. In this case you will note that there is a restriction in favour of the first charge holder. Since this charge will be paid off on completion the restriction will automatically disappear, and so can be disregarded. Other forms of restriction cannot, as if they are not removed or satisfied they may prevent registration of the buyer's purchase or else leave the buyer subject to third party adverse interests. If you see any restriction other than in the form contained in our example refer to the page "Notices and Restrictions".

A restriction is an entry in the register that prevents or regulates the making of an entry in the register in respect of any disposition or a disposition of a specified kind (section 40(1) of the Land Registration Act 2002).

Freezing orders

Any person who has applied for a freezing order may apply in form RX1 for the entry of a restriction in Form CC or DD, depending on whether the restriction is to prevent dispositions of the registered estate or a registered charge. The application must be accompanied by a certified copy of the application to the court for the freezing order.

Once granted, the freezing order may be protected by restriction. Apply in form RX1 for a restriction in Form AA or BB, depending on whether the restriction is to prevent dispositions of the registered estate or a registered charge. The application must be accompanied by a certified copy of the freezing order.
https://www.gov.uk/government/publications/notices-restricti...

Konkrétan ingatlan aukciókról:
Common Auction Conditions for auctions of real estate in England and Wales
http://www.nava.org.uk/media/610773/common-auction-condition...

...The lot is also sold subject to such of the following as may affect it, whether they arise before or after the contract date and whether or not they are disclosed by the seller or are apparent from inspection of the lot or from the documents:
(a) matters registered or capable of registration as local land charges;
(b) matters registered or capable of registration by any competent authority or under the provisions of any statute;
(c) notices, orders, demands, proposals and requirements of any competent authority;
(d) charges, notices, orders, restrictions, agreements and other matters relating to town and country planning, highways or public health
....