The Board may by regulations make provision securing that enactments relating to tax on chargeable gains and referring to The Stock Exchange have effect, for such purposes and subject to such modifications as may be prescribed by the regulations, in relation to all other recognised investment exchanges (within the meaning [F1given by section 285(1)(a) of the Financial Services and Markets Act 2000]), or in relation to such of those exchanges as may be so prescribed.
Textual Amendments
F1Words in s. 285 substituted (1.12.2001) by The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 (S.I. 2001/3629), arts. 1(2)(a), 69