Guidance

Recognised stock exchanges: definition, legislation and tables

List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).

From:
HM Revenue & Customs
Published
5 May 2015
Last updated
6 June 2023 — See all updates

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Recognised stock exchanges: definition, legislation and tables of recognised exchanges

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Recognition under section 1005 Income Tax Act (ITA) 2007 is for tax purposes only and confers no other status on the exchange concerned.

Published 5 May 2015
Last updated 6 June 2023 + show all updates

  1. Updated 'Recognised stock exchanges: definition, legislation and tables of recognised exchanges' for clarity, specifically in relation to legislative references.

  2. First published.

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