Metals Creek Res – CA59131Q2099
To qualify for ISA inclusion, a share must be officially listed on a recognised stock exchange (see ISA Guidance https://www.gov.uk/guidance/stocks-and-shares-investments-for-isa-managers#shareinv) or, from 5 August 2013, admitted to trading on a recognised stock exchange in the European Economic Area (EEA) or the UK.
The most confusing thing about HMRC’s recognised stock exchange is the terminology used when it says, ‘not listed’. Shares traded on the AIM Market do not meet the definition of ‘listed’. The ISA regulations, however, also permit shares that are traded (but not listed) on a recognised stock exchange in either the EEA or UK to be ISA qualifying. Shares traded on the AIM Market, which is a UK exchange, would meet this requirement.
So, where a share is identified as ‘listed’ on any exchange (either Table 1 or Table 2 – links below), then that share will be ISA qualifying as it will meet the requirement of being ‘listed on a recognised stock exchange’. Where a share appears to be ‘not listed’ (which means it is still traded on the recognised stock exchange), it will only be ISA qualifying if the stock exchange is in the European Economic Area (EEA) or the UK. In such cases, the share will be ISA qualifying because it meets the criteria of being ‘admitted to trading on a recognised stock exchange in the EEA or the UK’
If you replace the “not listed” with “admitted to trading” with HMRC recognised stock exchange lists (first two links below), it makes more sense for an ISA purpose.
Metals Creek shares (equity) qualify for ISA Inclusion (third link below) as not listed/”admitted to trading” on the Deutsche Borse Stock Exchange.
The TSX Venture Exchange is also a HMRC recognised stock exchange, so would also qualify for ISA inclusion through that route.
Designated recognised stock exchanges – GOV.UK
METALS CREEK RES Equity | A14X17 | CA59131Q2099 | Share Price