# Proceeds of Crime Act 2002, Paragraph 30: Share options


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: https://www.legislation.gov.uk/ukpga/2002/29/schedule/10/paragraph/30 (the official version)
Page: https://openlegislation.uk/proceeds-of-crime-act-2002/schedule-10/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.