The Stock Exchange of Mauritius
The Stock Exchange of Mauritius has been designated as a ‘recognised stock exchange’ from 31 January 2011 for the purposes of references to recognised stock exchanges in the relevant legislation. This includes inheritance tax purposes.
The definition of a recognised stock exchange includes the London Stock Exchange and Plus-listed market as well as other stock exchange outside the UK so designated by HMRC.
HMRC make the point that recognition under Section 1005 Income Tax Act 2007 is for tax purposes only and confers no other status on the exchange concerned: it does not constitute any form of recognition or approval for regulatory or other purposes nor does it provide any form of approval or recommendation of any of the investments which are listed or traded on that exchange.