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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.

large company

    a body corporate which does not qualify as a small company under section 247 of the Companies Act 19852, or section 382 of the Companies Act 2006 as applicable.33