On 18 October 2023, Malta's Commissioner for Revenue issued a Guidance Note on Recognized Stock Exchanges. The guidance note lists the UK stock exchanges that are recognized by the Commissioner for the purposes of the Income Tax Acts and the Duty on Documents and Transfers Act, which include the following exchanges: EDX; PLUS Stock Exchange; The London International Financial Futures and Options Exchanges (LIFFE); NYSE Euronext London; The London Metal Exchange; Intercontinental Exchange — ICE Futures Europe; and London Stock Exchange — Regulated Market.