SCHEDULES

SCHEDULE 26Meaning of “recognised stock exchange” etc

Meaning of “recognised stock exchange” etc in Tax Acts and TCGA 1992

3In section 288 of TCGA 1992 (interpretation), after subsection (5) insert—

“(5A)References in this Act to shares or securities which are listed on a recognised stock exchange shall be construed in accordance with subsections (3) and (4) of section 1005 of ITA 2007.

(5B)References in this Act to shares or securities which are included in the official UK list shall be construed in accordance with subsection (5) of that section.”