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.