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Contents > Proceeds of Crime Act 2002:...
Page last published: 29 December 2011

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PROCEEDS OF CRIME ACT 2002
2002 Chapter 29
SCHEDULE 10 TAX

Part 1 General
Part 2 Provisions Relating to Part 5

PART 1
GENERAL

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 or 50;
(a) amended by the Serious Crime Act 2007 with effect from 1 April 2008 Original Text

(b) an administrator appointed under section 125 or 128;

(c) a receiver appointed under section 196 or 198

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