Proceeds of Crime Act 2002 (c. 29)

SCHEDULES

Valid from 24/02/2003

SCHEDULE 10 U.K. Tax

Part 1 U.K. General

1 U.K. 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.