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 ExchangeThe 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 2007The Mexico Stock Exchange
The Bond exchange of South Africa (BESA) with effect from 16 April 2008).The New Zealand Stock Exchange
The Colombo Stock ExchangeThe Rio De Janeiro Stock Exchange
The Copenhagen Stock ExchangeThe Sao Paulo Stock Exchange
The Helsinki Stock ExchangeThe Singapore Stock Exchange
The Iceland Stock Exchange (with effect from 31 March 2006)The Stockholm Stock Exchange
The Johannesburg Stock ExchangeThe Stock Exchange of Thailand
The Korea Stock ExchangeThe 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)
AustriaBelgium (includes EASDAQ)
Canada – any stock exchange prescribed for the purposes of the Canadian Income Tax Act
FranceGermany
Hong Kong – any stock exchange recognised under Section 2A(1) of the Hong Kong Companies Ordinance
Republic of IrelandItaly
JapanLuxembourg
NetherlandsNorway
PortugalSpain
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.