{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000/section-351A",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000/section-351A.json",
  "legislation": "ukpga/2000/8",
  "legislation_title": "Financial Services and Markets Act 2000",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000",
  "path": "section/351A",
  "kind": "section",
  "number": "351A",
  "heading": "Disclosure under the UCITS directive",
  "text": "(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 the FCA or the PRA to implement Chapter VIII of the UCITS directive.\n(2) The following persons fall within this subsection—\n(a) the auditor of an authorised unit trust scheme or authorised contractual scheme that is a master UCITS;\n(b) the trustee of an authorised unit trust scheme that is a master UCITS;\n(ba) the depositary of an authorised contractual scheme that is a master UCITS;\n(c) the auditor of an authorised unit trust scheme or authorised contractual scheme that is a feeder UCITS;\n(d) the trustee of an authorised unit trust scheme that is a feeder UCITS; ...\n(da) the depositary of an authorised contractual scheme that is a feeder UCITS; or\n(e) a person acting on behalf of a person within any of paragraphs (a) to (da)\n(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.\n(4) In this section, “authorised unit trust scheme”, “authorised contractual scheme”, “master UCITS” and “feeder UCITS” have the meaning given in section 237.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 351A inserted (1.7.2011) by The Undertakings for Collective Investment in Transferable Securities Regulations 2011 (S.I. 2011/1613), reg. 2(28)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words 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."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words 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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words 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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word 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)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 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)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/8/section/351A",
    "retrieved_at": "2026-10-29T09:21:21.899993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}