SCHEDULES

SCHEDULE 10Tax

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 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;

F4(da)

a PPO receiver appointed under section 255G;

(e)

an interim administrator appointed under section 256.