# Proceeds of Crime Act 2002, Paragraph 1

Extent: E+W+S+N.I.

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—
(a) a receiver appointed under section 48 or 50 ;
(b) an administrator appointed under section 125 or 128;
(c) a receiver appointed under section 196 or 198 ;
(ca) a receiver appointed under section 245E;
(d) an interim receiver appointed under section 246;
(da) a PPO receiver appointed under section 255G;
(e) an interim administrator appointed under section 256.

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Source: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.