2006 c.46.

2014 c.2.

2005 c.19.

1979 c.38. Section 1 was amended by the Law Reform (Miscellaneous Provisions) (Scotland) Act 1985 (c.73), Schedule 1, paragraph 40; the Planning (Consequential Provisions) Act 1990 (c.11), Schedule 2, paragraph 42; the Planning (Consequential Provisions) (Scotland) Act 1997 (c.11), Schedule 2, paragraph 28; the Planning Act (Northern Ireland) 2011 (c.25), Schedule 6, paragraph 21; the Enterprise and Regulatory Reform Act 2013 (c.24), section 70; S.I. 1991/2684; S.S.I. 2000/121 and S.I. 2001/1283.

Section 1210 was amended by S.I. 2005/1433; S.I. 2008/565; S.I. 2008/1950; S.I. 2011/99; S.I. 2012/1809; S.I. 2013/3115; S.I. 2017/516; and S.I. 2017/1164; and it is prospectively amended by S.I. 2019/177.

http://www.legislation.gov.uk/uksi/2020/1474/regulation/25/madeThe Unauthorised Drilling Activities in the Eastern Mediterranean (Sanctions) (EU Exit) Regulations 2020enKing's Printer of Acts of Parliament2024-09-03EXITING THE EUROPEAN UNIONSANCTIONSThese Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c.13) to establish a sanctions regime for the purposes of discouraging any hydrocarbon exploration, production or extraction activity which has not been authorised by the Republic of Cyprus within its territorial sea or in its exclusive economic zone or on its continental shelf including, in cases where the exclusive economic zone or continental shelf has not been delimited in accordance with international law with a State having an opposite coast, activities which may jeopardise or hamper the reaching of a delimitation agreement.PART 6Information and records25“Relevant firm”1

The following are relevant firms for the purposes of regulation 24 (finance: reporting obligations)—

a

a person that has permission under Part 4A of the Financial Services and Markets Act 2000 (Permission to carry on regulated activities);

b

an undertaking that by way of business—

i

operates a currency exchange office,

ii

transmits money (or any representation of monetary value) by any means, or

iii

cashes cheques that are made payable to customers;

c

a firm or sole practitioner that is—

i

a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (Statutory Auditors), or

ii

a local auditor within the meaning of section 4(1) of the Local Audit and Accountability Act 2014 (general requirements for audit);

d

a firm or sole practitioner that provides to other persons, by way of business—

i

accountancy services,

ii

legal or notarial services,

iii

advice about tax affairs, or

iv

trust or company services within the meaning of paragraph (2);

e

a firm or sole practitioner that carries out, or whose employees carry out, estate agency work;

f

the holder of a casino operating licence within the meaning given by section 65(2)(a) of the Gambling Act 2005 (nature of licence);

g

a person engaged in the business of making, supplying, selling (including selling by auction) or exchanging—

i

articles made from gold, silver, platinum or palladium, or

ii

precious stones or pearls.

2

In paragraph (1), “trust or company services” means any of the following services—

a

forming companies or other legal persons;

b

acting, or arranging for another person to act—

i

as a director or secretary of a company,

ii

as a partner of a partnership, or

iii

in a similar capacity in relation to other legal persons;

c

providing a registered office, business address, correspondence or administrative address or other related services for a company, partnership or any other legal person or arrangement;

d

acting, or arranging for another person to act, as—

i

a trustee of an express trust or similar legal arrangement, or

ii

a nominee shareholder for a person.

3

In paragraph (1)—

estate agency work” is to be read in accordance with section 1 of the Estate Agents Act 1979, but as if references in that section to disposing of or acquiring an interest in land included (despite anything in section 2 of that Act) references to disposing of or acquiring an estate or interest in land outside the United Kingdom where that estate or interest is capable of being owned or held as a separate interest;

firm” means any entity that, whether or not a legal person, is not an individual, and includes a body corporate and a partnership or other unincorporated body.

4

Sub-paragraphs (a) and (b) of paragraph (1) are to be read with section 22 of the Financial Services and Markets Act 2000, any relevant order under that section and Schedule 2 to that Act.

5

For the purposes of regulation 24(1), information or another matter comes to a relevant firm “in the course of carrying on its business” if the information or other matter comes to the firm—

a

in the case of a relevant firm within paragraph (1)(a), in the course of carrying on an activity in respect of which the permission mentioned in that provision is required;

b

in the case of a relevant firm within paragraph (1)(c)(i), in the course of carrying out statutory audit work within the meaning of section 1210 of the Companies Act 2006 (meaning of “statutory auditor” etc.);

c

in the case of a relevant firm within paragraph (1)(c)(ii), in the course of carrying out an audit required by the Local Audit and Accountability Act 2014;

d

in the case of a relevant firm within paragraph (1)(f), in the course of carrying on an activity in respect of which the licence mentioned in that provision is required;

e

in the case of a relevant firm within any other provision of paragraph (1), in the course of carrying on an activity mentioned in that provision.

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<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2006/46">2006 c.46</ref>
.
</p>
</note>
<note class="footnote" eId="f00012">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2">2014 c.2</ref>
.
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<note class="footnote" eId="f00013">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/19">2005 c.19</ref>
.
</p>
</note>
<note class="footnote" eId="f00014">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/38">1979 c.38</ref>
. Section 1 was amended by the Law Reform (Miscellaneous Provisions) (Scotland) Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1985/73">1985 (c.73)</ref>
, Schedule 1, paragraph 40; the Planning (Consequential Provisions) Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1990/11">1990 (c.11)</ref>
, Schedule 2, paragraph 42; the Planning (Consequential Provisions) (Scotland) Act
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/11">1997 (c.11)</ref>
, Schedule 2, paragraph 28; the Planning Act (Northern Ireland)
<ref href="http://www.legislation.gov.uk/id/ukpga/2011/25">2011 (c.25)</ref>
, Schedule 6, paragraph 21; the Enterprise and Regulatory Reform Act
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/24">2013 (c.24)</ref>
, section 70;
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2684">S.I. 1991/2684</ref>
;
<ref href="http://www.legislation.gov.uk/id/ssi/2000/121">S.S.I. 2000/121</ref>
and
<ref href="http://www.legislation.gov.uk/id/uksi/2001/1283">S.I. 2001/1283</ref>
.
</p>
</note>
<note class="footnote" eId="f00015">
<p>
Section 1210 was amended by
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1433">S.I. 2005/1433</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/565">S.I. 2008/565</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2008/1950">S.I. 2008/1950</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2011/99">S.I. 2011/99</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2012/1809">S.I. 2012/1809</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2013/3115">S.I. 2013/3115</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2017/516">S.I. 2017/516</ref>
; and
<ref href="http://www.legislation.gov.uk/id/uksi/2017/1164">S.I. 2017/1164</ref>
; and it is prospectively amended by
<ref href="http://www.legislation.gov.uk/id/uksi/2019/177">S.I. 2019/177</ref>
.
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<heading>Information and records</heading>
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<num>25</num>
<heading>“Relevant firm”</heading>
<paragraph eId="regulation-25-1">
<num>1</num>
<intro>
<p>The following are relevant firms for the purposes of regulation 24 (finance: reporting obligations)—</p>
</intro>
<subparagraph eId="regulation-25-1-a">
<num>a</num>
<content>
<p>a person that has permission under Part 4A of the Financial Services and Markets Act 2000 (Permission to carry on regulated activities);</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-1-b">
<num>b</num>
<intro>
<p>an undertaking that by way of business—</p>
</intro>
<clause eId="regulation-25-1-b-i">
<num>i</num>
<content>
<p>operates a currency exchange office,</p>
</content>
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<clause eId="regulation-25-1-b-ii">
<num>ii</num>
<content>
<p>transmits money (or any representation of monetary value) by any means, or</p>
</content>
</clause>
<clause eId="regulation-25-1-b-iii">
<num>iii</num>
<content>
<p>cashes cheques that are made payable to customers;</p>
</content>
</clause>
</subparagraph>
<subparagraph eId="regulation-25-1-c">
<num>c</num>
<intro>
<p>a firm or sole practitioner that is—</p>
</intro>
<clause eId="regulation-25-1-c-i">
<num>i</num>
<content>
<p>
a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (Statutory Auditors)
<noteRef href="#f00011" class="footnote" marker="11"/>
, or
</p>
</content>
</clause>
<clause eId="regulation-25-1-c-ii">
<num>ii</num>
<content>
<p>
a local auditor within the meaning of section 4(1) of the Local Audit and Accountability Act 2014 (general requirements for audit)
<noteRef href="#f00012" class="footnote" marker="12"/>
;
</p>
</content>
</clause>
</subparagraph>
<subparagraph eId="regulation-25-1-d">
<num>d</num>
<intro>
<p>a firm or sole practitioner that provides to other persons, by way of business—</p>
</intro>
<clause eId="regulation-25-1-d-i">
<num>i</num>
<content>
<p>accountancy services,</p>
</content>
</clause>
<clause eId="regulation-25-1-d-ii">
<num>ii</num>
<content>
<p>legal or notarial services,</p>
</content>
</clause>
<clause eId="regulation-25-1-d-iii">
<num>iii</num>
<content>
<p>advice about tax affairs, or</p>
</content>
</clause>
<clause eId="regulation-25-1-d-iv">
<num>iv</num>
<content>
<p>trust or company services within the meaning of paragraph (2);</p>
</content>
</clause>
</subparagraph>
<subparagraph eId="regulation-25-1-e">
<num>e</num>
<content>
<p>a firm or sole practitioner that carries out, or whose employees carry out, estate agency work;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-1-f">
<num>f</num>
<content>
<p>
the holder of a casino operating licence within the meaning given by section 65(2)(a) of the Gambling Act 2005 (nature of licence)
<noteRef href="#f00013" class="footnote" marker="13"/>
;
</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-1-g">
<num>g</num>
<intro>
<p>a person engaged in the business of making, supplying, selling (including selling by auction) or exchanging—</p>
</intro>
<clause eId="regulation-25-1-g-i">
<num>i</num>
<content>
<p>articles made from gold, silver, platinum or palladium, or</p>
</content>
</clause>
<clause eId="regulation-25-1-g-ii">
<num>ii</num>
<content>
<p>precious stones or pearls.</p>
</content>
</clause>
</subparagraph>
</paragraph>
<paragraph eId="regulation-25-2">
<num>2</num>
<intro>
<p>
In paragraph (1), “
<term refersTo="#term-trust-or-company-services">trust or company services</term>
” means any of the following services—
</p>
</intro>
<subparagraph eId="regulation-25-2-a">
<num>a</num>
<content>
<p>forming companies or other legal persons;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-2-b">
<num>b</num>
<intro>
<p>acting, or arranging for another person to act—</p>
</intro>
<clause eId="regulation-25-2-b-i">
<num>i</num>
<content>
<p>as a director or secretary of a company,</p>
</content>
</clause>
<clause eId="regulation-25-2-b-ii">
<num>ii</num>
<content>
<p>as a partner of a partnership, or</p>
</content>
</clause>
<clause eId="regulation-25-2-b-iii">
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<content>
<p>in a similar capacity in relation to other legal persons;</p>
</content>
</clause>
</subparagraph>
<subparagraph eId="regulation-25-2-c">
<num>c</num>
<content>
<p>providing a registered office, business address, correspondence or administrative address or other related services for a company, partnership or any other legal person or arrangement;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-2-d">
<num>d</num>
<intro>
<p>acting, or arranging for another person to act, as—</p>
</intro>
<clause eId="regulation-25-2-d-i">
<num>i</num>
<content>
<p>a trustee of an express trust or similar legal arrangement, or</p>
</content>
</clause>
<clause eId="regulation-25-2-d-ii">
<num>ii</num>
<content>
<p>a nominee shareholder for a person.</p>
</content>
</clause>
</subparagraph>
</paragraph>
<paragraph eId="regulation-25-3">
<num>3</num>
<content>
<p>In paragraph (1)—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-estate-agency-work">estate agency work</term>
” is to be read in accordance with section 1 of the Estate Agents Act 1979
<noteRef href="#f00014" class="footnote" marker="14"/>
, but as if references in that section to disposing of or acquiring an interest in land included (despite anything in section 2 of that Act) references to disposing of or acquiring an estate or interest in land outside the United Kingdom where that estate or interest is capable of being owned or held as a separate interest;
</p>
</item>
<item>
<p>
<term refersTo="#term-firm">firm</term>
” means any entity that, whether or not a legal person, is not an individual, and includes a body corporate and a partnership or other unincorporated body.
</p>
</item>
</blockList>
</content>
</paragraph>
<paragraph eId="regulation-25-4">
<num>4</num>
<content>
<p>Sub-paragraphs (a) and (b) of paragraph (1) are to be read with section 22 of the Financial Services and Markets Act 2000, any relevant order under that section and Schedule 2 to that Act.</p>
</content>
</paragraph>
<paragraph eId="regulation-25-5">
<num>5</num>
<intro>
<p>For the purposes of regulation 24(1), information or another matter comes to a relevant firm “in the course of carrying on its business” if the information or other matter comes to the firm—</p>
</intro>
<subparagraph eId="regulation-25-5-a">
<num>a</num>
<content>
<p>in the case of a relevant firm within paragraph (1)(a), in the course of carrying on an activity in respect of which the permission mentioned in that provision is required;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-5-b">
<num>b</num>
<content>
<p>
in the case of a relevant firm within paragraph (1)(c)(i), in the course of carrying out statutory audit work within the meaning of section 1210 of the Companies Act 2006 (meaning of “
<term refersTo="#term-statutory-auditor">statutory auditor</term>
” etc.)
<noteRef href="#f00015" class="footnote" marker="15"/>
;
</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-5-c">
<num>c</num>
<content>
<p>in the case of a relevant firm within paragraph (1)(c)(ii), in the course of carrying out an audit required by the Local Audit and Accountability Act 2014;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-5-d">
<num>d</num>
<content>
<p>in the case of a relevant firm within paragraph (1)(f), in the course of carrying on an activity in respect of which the licence mentioned in that provision is required;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-25-5-e">
<num>e</num>
<content>
<p>in the case of a relevant firm within any other provision of paragraph (1), in the course of carrying on an activity mentioned in that provision.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
</part>
</portionBody>
</portion>
</akomaNtoso>