CG50250 - Capital Gains Manual - HMRC internal manual
CG50250 - Definitions: recognised stock exchanges You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. A number of provisions in TCGA 1992 refer to a ‘recognised stock exchange’. The term ‘recognised stock exchange’ is defined at TCGA92/S288(1) by reference to the definition at section 1005, ITA 2007. It refers to any market of a recognised investment exchange which is designated as a recognised stock exchange by an order made by HMRC. It includes the London Stock Exchange and many other exchanges. Mor...
Source: gov.uk