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Updated 12 July 2022
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This publication is available at https://www.gov.uk/government/publications/recognised-stock-exchanges-section-1005-income-tax-act-2007/shorter-tables
This guide shows recognised stock exchanges within each country and explains which markets are classed by HMRC as having listed securities. ‘Listed’ is a legal definition.
The guide also shows the dates the relevant stock exchanges were recognised for each country.
The date of recognition for jurisdiction in Austria is 22 October 1970.
The recognised stock exchange in Austria is the Vienna Stock Exchange.
The date of recognition for jurisdiction in Belgium is 22 October 1970.
The recognised stock exchanges in Belgium are:
The date of recognition for jurisdiction in Canada is 22 October 1970.
The recognised stock exchanges in Canada are the:
Any Canadian stock exchange designated as a Designated Stock Exchange for the purpose of the Canadian Income Tax Act is a recognised stock exchange for UK tax purposes.
The date of recognition for jurisdiction in France is 22 October 1970.
The recognised stock exchanges in France are:
The date of recognition for jurisdiction in Germany is 5 August 1971.
The recognised stock exchanges in Germany are the:
The date of recognition for jurisdiction in Guernsey is 20 December 2013.
The recognised stock exchange in Guernsey is the International Stock Exchange (TISE).
The date of recognition for jurisdiction in Hong Kong is 26 February 1971.
The recognised stock exchange in Hong Kong is the Hong Kong Stock Exchange.
The date of recognition for jurisdiction in the Republic of Ireland is 22 October 1970.
The recognised stock exchange in the Republic of Ireland is the Irish Stock Exchange (trading as Euronext Dublin).
The date of recognition for jurisdiction in Italy is 3 May 1972.
The recognised stock exchanges in Italy are:
The date of recognition for jurisdiction in Japan is 22 October 1970.
The recognised stock exchanges in Japan are the:
The date of recognition for jurisdiction in Luxembourg is 21 February 1972.
The recognised stock exchange in Luxembourg is the Luxembourg Stock Exchange (Bourse de Luxembourg).
The date of recognition for jurisdiction in Netherlands is 22 October 1970.
The recognised stock exchanges in Netherlands are:
The date of recognition for jurisdiction in Norway is 22 October 1970.
The recognised stock exchanges in Norway are:
The date of recognition for jurisdiction in Portugal is 21 February 1972.
The recognised stock exchanges in Portugal are:
The date of recognition for jurisdiction in Spain is 5 August 1971.
The recognised stock exchanges in Spain are:
The date of recognition for jurisdiction in United States of America is 22 October 1970.
A stock exchange in the USA is a recognised stock exchange for UK tax purposes if it meets the following: “Any exchange registered with the Securities and Exchange Commission of the United States (SEC) as a national securities exchange under section 6 of the Securities Exchange Act of 1934 is a recognised stock exchange for UK tax purposes”.
The recognised stock exchanges in United States of America are:
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