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To access the FCA Handbook Archive choose a date between 1 January 2001 and 31 December 2004.

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  2. Point in time
    2024-09-14

individual pension account

    an account for the holding of IPA eligible investments, which satisfies the conditions described in regulation 2(2) of the Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) Regulations 2001 (SI 2001/964)43.

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