Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 26 U.K. Meaning of "recognised stock exchange" etc

Minor and consequential amendments U.K.

6 U.K. In section 90(8) of FA 1986 (exceptions to the charge to SDRT), for paragraph (b) substitute—

“(b) references to anything listed on a recognised stock exchange shall be construed in accordance with section 1005 of the Income Tax Act 2007;”.