Guidance

Designated recognised stock exchanges: section 1005 Income Tax Act 2007

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

Documents

Details

This is a list of designated by order recognised stock exchanges, it includes details of:

  • the date of recognition
  • the markets on which securities would meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • the markets on which securities wouldn’t meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • any additional notes
Published 5 May 2015
Last updated 19 October 2018 + show all updates
  1. New PDF attachment added to include Botswana Stock Exchange as a recognised stock exchange.
  2. The designated recognised stock exchanges list has been updated with a name change for 'ICAP Securities & Derivatives Exchange Ltd', now known as 'NEX Exchange Ltd.
  3. The Gibraltar stock exchange has been designated as a recognised stock exchange.
  4. First published.