Valid from 24/02/2003
Part 1 U.K.General
1U.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.