SCHEDULES

SCHEDULE 10Tax

Part 1General

1

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, 50 or 52;

b

an administrator appointed under section 125 or 128;

c

a receiver appointed under section 196, 198 or 200;

d

an interim receiver appointed under section 246;

e

an interim administrator appointed under section 256.