Guidance

Recognised stock exchanges: alternative finance investment bonds

Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.

• From: HM Revenue & Customs
• Published: 1 October 2012
• Last updated: 6 June 2023
  Show all updates

  1. 6 June 2023

     The title of this guidance has changed from 'Recognised stock exchanges: section 48A Finance Act 2005' to 'Recognised stock exchanges: alternative finance investment bonds'.

  2. 1 October 2012

     First published.

Documents

List of recognised stock exchanges designated solely for the purposes of the alternative finance investment bonds rules

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Details

This is a list of recognised stock exchanges designated solely for the purposes of the alternative finance investment bonds rules at:

• Section 564G Income Tax Act 2007 (for Income Tax)
• Section 507 Corporation Tax Act 2009 (for Corporation Tax)
• Section 151N Taxation of Chargeable Gains Act 1992 (for Capital Gains Tax)