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HMRC internal manual

Inheritance Tax Manual

Qualifying investments: foreign stock exchanges

You may treat listed investments on the stock exchanges described in the list below as qualifying investments for the purposes of loss on sale of shares relief. If a claim is made in respect of investments on any other foreign stock exchange you should refer the IHT 35 to Technical (IHTM01081) for advice.

The Athens Stock Exchange  The Kuala Lumpur Stock Exchange      
The Australian Stock Exchange (and any of Its stock exchange subsidiaries)  The Malta Stock Exchange (with effect from 29 December 2005)      
The Bermuda Stock Exchange with effect from 4 December 2007 The Mexico Stock Exchange      
The Bond exchange of South Africa (BESA) with effect from 16 April 2008). The New Zealand Stock Exchange      
The Colombo Stock Exchange The Rio De Janeiro Stock Exchange      
The Copenhagen Stock Exchange The Sao Paulo Stock Exchange      
The Cyprus Stock Exchange (with effect from 22 June 2009) The Singapore Stock Exchange      
The Helsinki Stock Exchange The Stockholm Stock Exchange      
The Iceland Stock Exchange (with effect from 31 March 2006) The Stock Exchange of Thailand      
The Johannesburg Stock Exchange The Swiss Stock Exchange      
The Korea Stock Exchange        
Any stock exchange in the following countries which is a stock exchange within the meaning of the law of the particular country relating to stock exchanges (or as specified below)         
Austria Belgium (includes EASDAQ)      
Canada – any stock exchange prescribed for the purposes of the Canadian Income Tax Act        
France Germany      
Hong Kong – any stock exchange recognised under Section 2A(1) of the Hong Kong Companies Ordinance        
Republic of Ireland Italy      
Japan Luxembourg      
Netherlands Norway      
Portugal Spain      
USA – any exchange registered with the Securities and exchange Commission of the         
United States as a national securities exchange        
USA – The NASDAQ Stock Market as maintained through the facilities of the National Association of Securities Dealers Inc. and its subsidiaries.