IHTM34140 - Qualifying investments: foreign stock exchanges
You may treat investments on the stock exchanges described in the list below as qualifying investments for the purposes of loss on sale of shares relief. If a claim is made in respect of investments on any other foreign stock exchange you should refer the IHT 35 to TG ( IHTM01081) for advice.
| The Athens Stock Exchange | The Kuala Lumpur Stock Exchange |
| The Australian Stock Exchange (and any of Its stock exchange subsidiaries) | The Malta Stock Exchange (with effect from 29 December 2005) |
| The Bermuda Stock Exchange with effect from 4 December 2007 | The Mexico Stock Exchange |
| The Bond exchange of South Africa (BESA) with effect from 16 April 2008). | The New Zealand Stock Exchange |
| The Colombo Stock Exchange | The Rio De Janeiro Stock Exchange |
| The Copenhagen Stock Exchange | The Sao Paulo Stock Exchange |
| The Helsinki Stock Exchange | The Singapore Stock Exchange |
| The Iceland Stock Exchange (with effect from 31 March 2006) | The Stockholm Stock Exchange |
| The Johannesburg Stock Exchange | The Stock Exchange of Thailand |
| The Korea Stock Exchange | The Swiss Stock Exchange |
| Any stock exchange in the following countries which is a stock exchange within the meaning of the law of the particular country relating to stock exchanges (or as specified below) | |
| Austria | Belgium (includes EASDAQ) |
| Canada – any stock exchange prescribed for the purposes of the Canadian Income Tax Act | |
| France | Germany |
| Hong Kong – any stock exchange recognised under Section 2A(1) of the Hong Kong Companies Ordinance | |
| Republic of Ireland | Italy |
| Japan | Luxembourg |
| Netherlands | Norway |
| Portugal | Spain |
| USA – any exchange registered with the Securities and exchange Commission of the | |
| United States as a national securities exchange | |
| USA – The NASDAQ Stock Market as maintained through the facilities of the National Association of Securities Dealers Inc. and its subsidiaries. | |
