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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.

registered charity

    132a charity:

      1. (a) registered on the Charity Commission's Register of Charities;
      1. (b) registered on the Scottish Charity Register;
      1. (c) registered on the Charity Commission of Northern Ireland's Register of Charities; or
      1. (d) that is or will be required to register on the register in (c) and which is recognised as a charity for tax purposes by Her Majesty's Revenue and Customs.