The Financial Conduct Authority has amended the FCA Handbook to extend the transitional provision for firms complying with changes to the Collective Investment Schemes Sourcebook concentration rule on UK undertakings for collective investment in transferable securities (UCITS) investment limits in other collective investment schemes. The transitional period in COLL TP 1 will now expire on 31 January 2027 rather than 30 January 2026, with the instrument in force from 29 January 2026. The extension follows consultation CP25/35 and is intended to allow time to finalise separate proposals to simplify the concentration rule consulted on in CP25/37, after firms reported practical issues with the earlier changes that took effect on 31 January 2025 with a 12-month transition. The FCA received two consultation responses, from the UK Depositary Association and the Investment Association, and both supported extending the transition to 24 months; the FCA also maintained its view that a cost benefit analysis was not required because the extension is unlikely to create material costs.