[1005 Meaning of “recognised stock exchange” etc]
Income Tax Act 2007 (2007 c 3) | Legislation

[1005  Meaning of “recognised stock exchange” etc]

[(1)     In the Income Tax Acts “recognised stock exchange” means—

(a)     any market of a recognised investment exchange 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, and

(b)     any market outside the United Kingdom which is for the time being so designated.

(2)     An order under subsection (1) may—

(a)

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