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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Jamaica: double taxation agreement, Article 22: Recognised stock exchanges

  1. In determining for the purpose of Jamaican tax whether a company is an open company, the term `recognised stock exchange` shall include the Belfast Stock Exchange, the London Stock Exchange, the Midlands and Western Stock Exchange the Northern Stock Exchange, the Provincial Brokers Stock Exchange and the Scottish Stock Exchange.

  2. In determining for the purpose of United Kingdom tax whether a company is a close company, the term `recognised stock exchange` shall include the Jamaica Stock Exchange.

  3. The term `recognised stock exchanges` shall also include any other stock exchange in either of the territories which the taxation authorities of the Contracting Governments agree should be regarded as a recognised stock exchange for the purposes of this Article.