Revenue eBrief No. 263/24
24 October 2024
Recognised Clearing Systems
Tax and Duty Manual Part 08-03-04 ‘Recognised Clearing Systems’ has been updated:
- to include Verdipapirsentralen ASA (Euronext Securities Oslo) as a recognised clearing system for the purposes of section 246A(2)(a)(xiii) Taxes Consolidation Act 1997, and
- to confirm that "recognised clearing system" for the purposes of section 172FA(1) has the same meaning as it has in section 246A(2)(a).