Guidance
Recognised stock exchanges: alternative finance investment bonds
Find stock exchanges recognised solely for the purposes of the alternative finance investment bonds rules.
Documents
Details
This is a list of recognised stock exchanges designated solely for the purposes of the alternative finance investment bonds rules at:
- (for Income Tax)
- (for Corporation Tax)
- (for Capital Gains Tax)
Updates to this page
Published 1 October 2012
Last updated 6 June 2023
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The title of this guidance has changed from 'Recognised stock exchanges: section 48A Finance Act 2005' to 'Recognised stock exchanges: alternative finance investment bonds'.
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First published.