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Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

tax exempt policy

    any contract of assurance, offered or issued by a friendly society, which is tax exempt life or endowment business as defined in section 466 (2) of the Income and Corporation Taxes Act 1988.3