3U.K.In section 288 of TCGA 1992 (interpretation), after subsection (5) insert—
“(5A)References in this Act to shares or securities which are listed on a recognised stock exchange shall be construed in accordance with subsections (3) and (4) of section 1005 of ITA 2007.
(5B)References in this Act to shares or securities which are included in the official UK list shall be construed in accordance with subsection (5) of that section.”