Schedule 10, Part 2, paragraph 30

Section 135(6) of the Taxes Act 1988 (gains by directors and employees) does not make any person chargeable to tax in respect of any gain realised by the trustee for civil recovery.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-06-30; changes after this date are not shown.