CG56120 | Shares and Securities: Futures: list of recognised futures exchanges

From HM Revenue & Customs · Capital Gains Manual

Recognised futures exchange means the London International Financial Futures Exchange and any other futures exchange which is designated by Order of the Board, TCGA92/S288 (6).

In fact the London International Financial Futures Exchange ceased to exist when its business was taken over by the merged exchange `The London International Financial Futures and Options Exchange’ in March 1992.

Further Information	Exchange	Tax Year of Recognition
*	The Baltic International Freight Futures Exchange	1985-86
-	The International Petroleum Exchange London	”
*	The London Cocoa Terminal Market	”
*	The London Coffee Terminal Market	”
**	The London Gold Futures Market	”
*	The London Grain Futures Market	”
*	The London Meat Futures Market	”
-	The London Metal Exchange	”
*	The London Potato Futures Market	”
-	The London Rubber Market	”
*	The London Soya Bean Meal Futures Market	”
*	The London Sugar Terminal Market	”
**	The London Wool Terminal Market	”
-	The London Gold Market	”
-	The London Silver Market	”
-	The Chicago Mercantile Exchange	1986-87
-	The Philadelphia Board of Trade	”
-	The New York Mercantile Exchange	”
-	The Chicago Board of Trade	1987-88
-	The Montreal Exchange	”
-	The Mid America Commodity Exchange	”
-	The Hong Kong Futures Exchange	“
-	The Coffee, Sugar and Cocoa Exchange inc, New York	“
-	The Commodity Exchange, Inc (COMEX)	1988-89
-	The Citrus Associates of the New York Cotton Exchange, Inc	“
-	The New York Cotton Exchange	“
-	The Sydney Futures Exchange Ltd	“
-	The London International Financial Futures and Options Exchange	1991-92
-	London FOX	“
-	OM London	“
-	OM Stockholm AB	“
-	Eurex Deutschland	2014-15

* From January 1991 these exchanges were part of the London FOX. This in turn merged into the London International Futures and Options Exchange in 1996.

** These exchanges no longer exist.