6.—(1) The Income Tax Act 2007(1) is amended as follows.
(2) For section 274(4)(c)(2) substitute—
“(c)a Gibraltar regulated market within the meaning given by Article 26(11)(b)(i) of that Regulation.”.
(3) In section 564G(2A)(3), in the definition of “multilateral trading facility”—
(a)for paragraph (c) substitute—
“(c)a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;
(b)omit the words from “and in paragraph (c)” to the end.
(4) In section 987(2)(b)(4)—
(a)for sub-paragraph (iii) substitute—
“(iii)a Gibraltar multilateral trading facility within the meaning given by Article 26(11)(b)(ii) of that Regulation.”;
(b)omit the words from “and in sub-paragraph (iii)” to the end.
Section 274(4) was inserted by paragraph 2 of Schedule 2 to the Finance (No. 3) Act 2010 (c. 33) and amended by S.I. 2017/701 and S.I. 2019/689.
Section 564G was inserted by paragraph 8 of Schedule 2 to the Taxation (International and Other Provisions) Act 2010 and relevantly amended by S.I. 2019/689.
Section 987(2) was inserted by section 34 of the Finance Act 2018 (c. 3) and amended by S.I. 2019/689.