{
  "url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-1",
  "json_url": "https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-1.json",
  "legislation": "ukpga/2002/29",
  "legislation_title": "Proceeds of Crime Act 2002",
  "legislation_url": "https://openlegislation.uk/proceeds-of-crime-act-2002",
  "path": "schedule/10/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "Sections 75 and 77 of the Taxes Management Act 1970 (c. 9) (receivers: income tax and capital gains tax) shall not apply in relation to—\n(a) a receiver appointed under section 48 or 50 ;\n(b) an administrator appointed under section 125 or 128;\n(c) a receiver appointed under section 196 or 198 ;\n(ca) a receiver appointed under section 245E;\n(d) an interim receiver appointed under section 246;\n(da) a PPO receiver appointed under section 255G;\n(e) an interim administrator appointed under section 256.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 10 para. 1(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 84(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 10 para. 1(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 84(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 10 para. 1(ca) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 83(3), 94(1); S.I. 2008/755, art. 17(1)(h)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 10 para. 1(da) inserted (1.6.2015) by Serious Crime Act 2015 (c. 9), s. 88(1), Sch. 4 para. 59; S.I. 2015/820, reg. 3(q)(vi)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 1 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/1",
    "retrieved_at": "2026-10-29T09:19:19.387180+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}