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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.


    (as defined in section 1161(1) of the Companies Act 200628 (Meaning of "undertaking" and related expressions)):

      1. (a) a body corporate or partnership; or
      1. (b) an unincorporated association carrying on a trade or business, with or without a view to profit.2