CfR clarification on ‘Recognised Stock Exchanges’

The Office of the CfR has issued a guidance note which clarifies which stock exchanges are recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act:

• Stock exchanges that are members of the World Federation of Stock Exchanges
• The New York Stock Exchange
• Stock exchanges that are included in the register of regulated markets within the European Economic Area maintained by the European Securities and Markets Authority (ESMA)

View the guidance here.