IHTM34140 - Qualifying investments: foreign stock exchanges
You may treat listed 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.
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The Athens Stock Exchange |
The Kuala Lumpur Stock Exchange |
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The Australian Stock Exchange (and any of Its stock exchange subsidiaries) |
The Malta Stock Exchange (with effect from 29 December 2005) |
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The Bermuda Stock Exchange with effect from 4 December 2007 |
The Mexico Stock Exchange |
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The Bond exchange of South Africa (BESA) with effect from 16 April 2008). |
The New Zealand Stock Exchange |
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The Colombo Stock Exchange |
The Rio De Janeiro Stock Exchange |
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The Copenhagen Stock Exchange |
The Sao Paulo Stock Exchange |
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The Cyprus Stock Exchange (with effect from 22 June 2009) |
The Singapore Stock Exchange |
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The Helsinki Stock Exchange |
The Stockholm Stock Exchange |
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The Iceland Stock Exchange (with effect from 31 March 2006) |
The Stock Exchange of Thailand |
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The Johannesburg Stock Exchange |
The Swiss Stock Exchange |
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The Korea Stock Exchange |
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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) |
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Austria |
Belgium (includes EASDAQ) |
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Canada – any stock exchange prescribed for the purposes of the Canadian Income Tax Act |
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France |
Germany |
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Hong Kong – any stock exchange recognised under Section 2A(1) of the Hong Kong Companies Ordinance |
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Republic of Ireland |
Italy |
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Japan |
Luxembourg |
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Netherlands |
Norway |
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Portugal |
Spain |
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USA – any exchange registered with the Securities and exchange Commission of the |
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United States as a national securities exchange |
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USA – The NASDAQ Stock Market as maintained through the facilities of the National Association of Securities Dealers Inc. and its subsidiaries. |
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