HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from 26 September 2011.
‘Securities admitted to trading and listed on the NYSE Euronext London market of LIFFE Administration and Management will meet the HMRC interpretation of “listed” as set out in [ITA 2007 s 1005(3)],’ HMRC said.
LIFFE Administration and Management is also regarded as a recognised stock exchange for inheritance tax purposes from 26 September 2011.
HMRC has designated LIFFE Administration and Management as a recognised stock exchange under ITA 2007 s 1005(1)(b) with effect from 26 September 2011.
‘Securities admitted to trading and listed on the NYSE Euronext London market of LIFFE Administration and Management will meet the HMRC interpretation of “listed” as set out in [ITA 2007 s 1005(3)],’ HMRC said.
LIFFE Administration and Management is also regarded as a recognised stock exchange for inheritance tax purposes from 26 September 2011.
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