{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-75",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-75.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/75",
  "kind": "section",
  "number": "75",
  "heading": "Receivers appointed by a court.",
  "text": "(1) A receiver appointed by any court in the United Kingdom which has the direction and control of any property in respect of which income tax is charged in accordance with the provisions of the Income Tax Acts shall be assessable and chargeable with the tax in like manner and to the like amount as would be assessed and charged if the property were not under the direction and control of the court.\n(2) Every such receiver shall be answerable for doing all matters and things required to be done under the Income Tax Acts for the purpose of assessment and payment of income tax .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 75 applied by Finance Act 1981 (c. 35), s. 134, Sch. 17 para. 18 (special tax on banking deposits)."
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 75 applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 18"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 75 restricted (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 1; S.I. 2003/120, art. 2, Sch. (with arts. 3, 4)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 74, 75, 76 applied (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 33"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 75 applied (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 38 (with reg. 1(4)(6)) (as amended (6.4.2012) by S.I. 2012/836, regs. 1, 5)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 75 applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 13"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 75 excluded by The Proceeds of Crime Act 2002 (External Requests and Orders) Order 2005 (S.I. 2005/3181), art. 141J (as inserted (11.11.2013) by S.I. 2013/2604, arts. 1(1), 3)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Ss. 74, 75 applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 48"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/75",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}