Guidance

Recognised stock exchanges: section 1005 Income Tax Act 2007

Find the markets which HMRC class as having listed securities.

Documents

Details

This is a list of countries where any stock exchange in that country, which is a stock exchange within the meaning of the law of that country, is a ‘recognised stock exchange’.

Published 24 October 2014
Last updated 12 June 2017 + show all updates
  1. The list of recognised stock exchanges has been amended to record a change in name of the exchange operating in Guernsey.
  2. First published.