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Proceeds of Crime Act 2002
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- UK Public General Acts
- 2002 c. 29
- SCHEDULE 10
- Part 1
- Paragraph 1
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Version Superseded: 01/06/2015
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- 24/02/2003- Amendment
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- 01/10/2008
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Proceeds of Crime Act 2002, Paragraph 1 is up to date with all changes known to be in force on or before 27 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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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 [F1 or 50] ;
(b)an administrator appointed under section 125 or 128;
(c)a receiver appointed under section 196 [F2or 198 ] ;
[F3(ca)a receiver appointed under section 245E;]
(d)an interim receiver appointed under section 246;
(e)an interim administrator appointed under section 256.
Textual Amendments
F1Words in Sch. 10 para. 1(a) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 84(a); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F2Words in Sch. 10 para. 1(c) substituted (1.4.2008) by Serious Crime Act 2007 (c. 27), s. 94(1), Sch. 8 para. 84(b); S.I. 2008/755, art. 2(1)(a) (with arts. 3-14)
F3Sch. 10 para. 1(ca) inserted (6.4.2008) by Serious Crime Act 2007 (c. 27), ss. 83(3), 94(1); S.I. 2008/755, art. 17(1)(h)
Commencement Information
I1Sch. 10 para. 1 in force at 24.2.2003 by S.I. 2003/120, art. 2, Sch. (with arts. 3, 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
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