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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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    2018-07-01

IPA eligible investment

    a type of investment specified in regulation 2(2) (condition 5) 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.