Guidance

Recognised stock exchanges: designated countries

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

From:
HM Revenue & Customs
Published
24 October 2014
Last updated
621 JuneFebruary 20232024 — See all updates

Documents

Countries where a stock exchange operating within the law of that country is an HMRC recognised stock exchange

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This is a list of countries where any stock exchange in that country — which is a stock exchange within the meaning of the law of that country — is a ‘recognised stock exchange’.

Published 24 October 2014
Last updated 621 JuneFebruary 20232024 + show all updates

  1. The stock exchange information for France has been updated to show that the NYSE Euronext Paris stock exchange in France is now known as Euronext Paris SA.

  2. The title of this guidance has changed from 'Recognised stock exchanges: section 1005 Income Tax Act 2007' to 'Recognised stock exchanges: designated countries'.

  3. Updated following exchange and market name changes.

  4. The Oslo stock exchange has been updated with a market name change and new market addition.

  5. Updated the name of the Oslo Axess market to Euronext Expand market following name changes.

  6. Imarex and Fishex have been removed from the Norway recognised stock exchanges as they are no longer trading.

  7. The Irish Stock Exchange information has been amended to show updates to the name of the Main Market to Euronext Dublin and the Enterprise Security Market (ESM) to Euronext Growth following name changes.

  8. The Canadian National Stock Exchange is now known as Canadian Securities Exchange.

  9. The 'Vienna Stock Exchange' information has been updated.

  10. The list of recognised stock exchanges has been amended to record a change in name of the exchange operating in Guernsey.

  11. First published.