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HMRC derecognises Moscow stock exchange

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Following consultation, HMRC has published the Recognised Stock Exchange (MICEX Stock Exchange) (Russia) Designation Revocation Order 2022 to revoke the Moscow stock exchange’s designation as a recognised stock exchange, with effect from 5 May 2022. In view of the responses received to the consultation, the draft revocation order has been amended so that stamp duty reserve tax is correctly chargeable on depository interest transactions from the date of revocation.

Issue: 1575
Categories: News