Schedule 10, Part 1, paragraph 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 receiver appointed under section 48 or 50 ; an administrator appointed under section 125 or 128; a receiver appointed under section 196 or 198 ; a receiver appointed under section 245E; an interim receiver appointed under section 246; a PPO receiver appointed under section 255G; an interim administrator appointed under section 256.

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Source: legislation.gov.uk · retrieved 2026-09-04