Income Tax Act 2007

1010Application of Income Tax Acts to recognised investment exchangesU.K.

This adran has no associated Nodiadau Esboniadol

The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision securing that provisions in the Income Tax Acts which contain references to the Stock Exchange apply—

(a)in relation to all other recognised investment exchanges (within the meaning of FISMA 2000), or

(b)in relation to such of those exchanges as may be prescribed,

for such purposes and subject to such modifications as may be prescribed.