CG50250 - 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 and any market outside the UK designated in such an order. More information, and tables of recognised stock exchanges of those exchanges, are available on HMRC’s website. The tables of recognised stock exchanges also indicate which markets of those exchanges would meet the HRMC definition of ‘listed on a recognised stock exchange.