34 Debt traded on a multilateral trading facility
Finance Act 2018 (2018 c 3) | Legislation

34  Debt traded on a multilateral trading facility

(1)     In section 987 of ITA 2007 (meaning of “quoted Eurobond”)—

(a)     the current text becomes subsection (1);

(b)     in paragraph (b) of that subsection, after “exchange” insert “or admitted to trading on a multilateral trading facility operated by an EEA-regulated recognised stock exchange”;

(c)     after that subsection insert—

“(2)     For the purposes of this section—

(a)     a recognised stock exchange

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