(1)This section applies in relation to a disclosure made by a person who falls within subsection (2) for the purpose of compliance with requirements set out in rules made by [F2the FCA or the PRA] to implement Chapter VIII of the UCITS directive.
(2)The following persons fall within this subsection—
(a)the auditor of an authorised unit trust scheme [F3or authorised contractual scheme] that is a master UCITS;
(b)the trustee of an authorised unit trust scheme that is a master UCITS;
[F4(ba)the depositary of an authorised contractual scheme that is a master UCITS;]
(c)the auditor of an authorised unit trust scheme [F5or authorised contractual scheme] that is a feeder UCITS;
(d)the trustee of an authorised unit trust scheme that is a feeder UCITS; F6...
[F7(da)the depositary of an authorised contractual scheme that is a feeder UCITS; or]
[F8(e)a person acting on behalf of a person within any of paragraphs (a) to (da)]
(3)A disclosure to which this section applies is not to be taken as a contravention of any duty to which the person making the disclosure is subject.
(4)In this section, “authorised unit trust scheme”, [F9“authorised contractual scheme”,] “master UCITS” and “feeder UCITS” have the meaning given in section 237.]
Textual Amendments
F1S. 351A inserted (1.7.2011) by The Undertakings for Collective Investment in Transferable Securities Regulations 2011 (S.I. 2011/1613), reg. 2(28)
F2Words in s. 351A(1) substituted (1.4.2013) by Financial Services Act 2012 (c. 21), s. 122(3), Sch. 12 para. 22 (with Sch. 20); S.I. 2013/423, art. 3, Sch.
F3Words in s. 351A(2)(a) inserted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(i) (with reg. 24)
F4S. 351A(2)(ba) inserted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(ii) (with reg. 24)
F5Words in s. 351A(2)(c) inserted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(i) (with reg. 24)
F6Word in s. 351A(2)(d) omitted (6.6.2013) by virtue of The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(iii) (with reg. 24)
F7S. 351A(2)(da) inserted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(iii) (with reg. 24)
F8S. 351A(2)(e) substituted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(a)(iv) (with reg. 24)
F9Words in s. 351A(4) inserted (6.6.2013) by The Collective Investment in Transferable Securities (Contractual Scheme) Regulations 2013 (S.I. 2013/1388), regs. 1, 3(17)(b) (with reg. 24)