The Office of the CfR has in November 2022 issued a guidance note which clarifies which stock exchanges are to be recognised by the CfR for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act:
These are:
- 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)
You can read the guidance note by clicking here.