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.