# Financial Services and Markets Act 2000, Paragraph 18

Extent: E+W+S+N.I.

(1) Section 342 (information given by auditor to a regulator) applies in relation to a relevant auditor as if—
(a) the references in that section to a recognised investment exchange were to a recognised clearing house or a recognised CSD,
(b) in the case of an auditor of a recognised clearing house or a recognised CSD which is also an authorised person or recognised investment exchange, the references to a regulator included the Bank, and
(c) in the case of an auditor of a recognised clearing house or a recognised CSD not falling within paragraph (b), the references to a regulator were to the Bank.
(2) A “relevant auditor” is a person who is, or has been, an auditor of a recognised clearing house or a recognised CSD appointed under or as a result of a statutory provision , the EMIR regulation or the CSD regulation.

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Source: https://www.legislation.gov.uk/ukpga/2000/8/schedule/17A/paragraph/18 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000/schedule-17A/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.