Recognised stock exchanges and clearing systems
Recognised stock exchange
The phrase recognised stock exchange is used in the Taxes Consolidation Act 1997 (TCA 1997) and in the Stamp Duty Consolidation Act 1999 (SDCA 1999).
Please refer to Tax and Duty Manual Part 04-02-03 for more information regarding recognised stock exchanges.
Recognised clearing systems
A list of recognised clearing systems is contained in Section 246A of the TCA 1997.
Please refer to Tax and Duty Manual Part 08-03-04 for the current list of recognised clearing systems. This list contains those systems listed in section 246A together with those designated by Revenue Order.