1During the implementation period rules, directions (including waivers), guidance, statements of policy and/or procedure, and any other instrument or document made or issued by the FCA under an enactment should be read in light of section 1B of the EUWA.
This means that, until IP completion day, those things should be read as far as the context permits or requires as if:
any reference to the “Treaties” or the “EU Treaties” as defined in section 1(2) to (4) (Interpretation) of the European Communities Act 1972, includes Part 4 of the withdrawal agreement (implementation period), other than that Part so far as it relates to, or could be applied in relation to, the Common Foreign and Security Policy;
any reference to:
any particular EU Treaty or part of it;
any part of EU law not falling within the (b) or (c);
any tax, duty, levy or interests of the EU; or
any arrangement involving, or otherwise relating to, the EU of a kind not mentioned above,
were a reference to any such thing so far as it is applicable to and in the United Kingdom by virtue of Part 4 of the withdrawal agreement;
any reference (however expressed and subject to paragraph (a) of section 1B(3)(a) of the EUWA) to the European Communities Act 1972 were, or (as the case may be) included, a reference to that act as it continues to have effect by virtue of section 1A(2) to (4) of the EUWA;
Such things should also be read in light of any additional modifications referred to in section 1B(3)(f) of the EUWA.