Paragraph 1 I1

United Kingdom

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 F1 or 50 ;

(b)

an administrator appointed under section 125 or 128;

(c)

a receiver appointed under section 196 F2or 198 ;

F3(ca)

a receiver appointed under section 245E;

(d)

an interim receiver appointed under section 246;

F4(da)

a PPO receiver appointed under section 255G;

(e)

an interim administrator appointed under section 256.

Annotations

F1: 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)
F2: 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)
F3: 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)
F4: 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)

I1: 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)