Guidance: Designated recognised stock exchanges: section 1005 Income Tax Act 2007

Updated: The designated recognised stock exchanges list has been updated with a name change for ‘ICAP Securities & Derivatives Exchange Ltd’, now known as ‘NEX Exchange Ltd.

This is a list of designated by order recognised stock exchanges, it includes details of:

  • the date of recognition
  • the markets on which securities would meet the HM Revenue and Customs (HMRC) definition of ‘listed’ for the purposes of HMRC legislation
  • the markets on which securities wouldn’t meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • any additional notes


Source: HMRC