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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.

CTF provider

    24(in accordance with section 3(1) of the Child Trust Funds Act 2004) a person approved by HM Revenue and Customs

    30

    in accordance with the CTF Regulations.