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Income Tax Act 2007
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- UK Public General Acts
- 2007 c. 3
- Part 16
- Chapter 1
- Section 1005
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1005Meaning of “recognised stock exchange”
This section has no associated Explanatory Notes
(1)In the Income Tax Acts “recognised stock exchange” means—
(a)the Stock Exchange, and
(b)any stock exchange outside the United Kingdom which is for the time being designated as a recognised stock exchange for the purposes of this section by an order made by the Commissioners for Her Majesty’s Revenue and Customs.
(2)An order under this section may designate a stock exchange—
(a)by name, or
(b)by reference to any class or description of stock exchanges (including one framed by reference to any authority or approval given in a country outside the United Kingdom).
(3)An order under this section may—
(a)contain incidental, supplemental, consequential and transitional provision and savings, and
(b)vary or revoke a previous order under this section.
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