Guidance

Recognised stock exchanges: definition, legislation and tables

List of stock exchanges recognised by HMRC under section 1005 Income Tax Act (ITA).

• From: HM Revenue & Customs
• Published: 5 May 2015
• Last updated: 6 June 2023 — See all updates

Documents

Recognised stock exchanges: definition, legislation and tables of recognised exchanges

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Recognition under section 1005 Income Tax Act (ITA) 2007 is for tax purposes only and confers no other status on the exchange concerned.

Published 5 May 2015
Last updated 6 June 2023 + show all updates

1. 6 June 2023

   Updated 'Recognised stock exchanges: definition, legislation and tables of recognised exchanges' for clarity, specifically in relation to legislative references.

2. 5 May 2015

   First published.