Guidance

Stock exchanges designated as recognised stock exchanges from January 2016 onwards

Stock exchanges designated by HM Revenue and Customs as recognised stock exchanges since January 2016.

Announcements will be kept here for 12 months.

Designation of the Botswana Stock Exchange (BSE) as a recognised stock exchange

With effect from 8 October 2018, HMRC has designated the Botswana Stock Exchange a recognised stock exchange under Section 1005(1)(b) Income Tax Act 2007.

Securities admitted to trading and listed on this market will not meet the HMRC interpretation of ‘listed’ as set out in Section 1005(3) Income Tax Act 2007.

Published 12 November 2014
Last updated 19 October 2018 + show all updates
  1. Botswana Stock Exchange added as a recognised stock exchange.
  2. Removed old announcements and added the Gibraltar stock exchange which has been designated as a recognised stock exchange.
  3. Euronext London has been designated as a recognised stock exchange.
  4. First published.