PART XIXSupplemental
Interpretation
535"Recognised stock exchange"
1
In the Corporation Tax Acts "recognised stock exchange " has the same meaning as in the [1958 c. 45.] Prevention of Fraud (Investments) Act 1958, except that it includes—
a
the Belfast Stock Exchange, and
b
any such stock exchange outside the United Kingdom as is for the time being designated for the purposes of this section as a recognised stock exchange by order made by the Board.
2
An order made by the Board under this section—
a
may designate a stock exchange by name, or by reference to any class or description of stock exchanges, including a class or description framed by reference to any authority or approval given in a country outside the United Kingdom,
b
may contain such transitional and other supplemental provisions as appear to the Board to be necessary or expedient, and
c
may be varied or revoked by a subsequent order so made.