5.20.1 The definition of a ‘Recognised Stock Exchange’ (RSE) is given in Section 1005 Income Tax Act (ITA) 2007. It includes the London Stock Exchange and the Plus Listed Market in the UK and any Stock Exchange outside the UK designated as an RSE by an order made by the Commissioner of HMRC. 5.20.2 Recognition under Section 1005 ITA 2007 is for tax purposes only and does not imply recognition or approval for regulatory or other purposes. 5.20.3 Read more about Recognised Stock Exchanges.