– see also Recognised stock exchanges; Shares and securities

Associates

Commentary – Indirect Tax Reporter ¶41-200(26)

Brokers

– see Brokers

Day of reforms, meaning

Legislation/Regulatory – FA86 Sch. 18, para. 10(2)

Deposit-takers

– see Deposit-takers

FSA listing fees

Commentary – Indirect Tax Reporter ¶41-200(27)

Listing of shares, material interests in offshore funds

Legislation/Regulatory – SP 2/86

Market makers

– see Market makers; Brokers; Dealers in securities

Membership fees

Commentary – Indirect Tax Reporter ¶41-200(28)

Quoted or listed securities

– see Quoted or listed securities

Recognised investment exchange

Legislation/Regulatory – FA86 Sch. 18, para. 8(3)-(5), 10

Recognised, meaning

Legislation/Regulatory – CTA2010 s. 1137 ; FA2007 s. 109, Sch. 26, para. 4, 5 ; ITA2007 s. 1005
HMRC Guidance – CFM44220 ; CG50250 ; CTM35218 ; CTM48814 ; CTM60310 ; SAIM10270

References to

Legislation/Regulatory – FA73 s. 54

Valuation of shares listed on

Legislation/Regulatory – FA2007 Sch. 26, para. 4 ; TCGA92 s. 272