Related Commentary  

34(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–

987(2)  “For the purposes of this section–

(a)a recognised stock exchange is an “EEA-regulated recognised stock exchange” if it is regulated in the European Economic Area, and

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