Definitions: recognised stock exchanges
A number of provisions in TCGA 1992 refer to a ‘recognised stock exchange’.
The term ‘recognised stock exchange’ is defined at TCGA92/S288(1) by reference to the definition at section 1005, ITA 2007. It refers to any market of a recognised investment exchange which is designated as a recognised stock exchange by an order made by HMRC. It includes the London Stock Exchange and many other exchanges. More information, and lists of recognised exchanges and markets, is available on HMRC’s website.