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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.

controlled undertaking

    51 (1) except in SUP,198 any subsidiary undertaking within the meaning of the Act other than one falling within 75 section 1162(4)(b) 75 of the Companies Act 200675 66 or section 420(2)(b) of the Act.75

    (2) in SUP, an undertaking within the meaning of section 422(6) of the Act.198