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The Double Taxation Relief (Taxes on Income) (Mexico) Order 1994
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- 1994 No. 3212
- SCHEDULE
- ARTICLE 11
- Section 12
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(12) For the purposes of paragraphs (2) and (3) of this Article, the term “recognised securities market” means:
(a)in the case of Mexico, stock exchanges duly authorised under the terms of the Stock Market Law (Ley del Mercado de Valores) of January 2, 1975;
(b)in the case of the United Kingdom, a stock exchange recognised in accordance with the terms of section 841 of the Income and Corporation Taxes Act 1988;
(c)any other stock exchange agreed upon by the competent authorities of the Contracting States.
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