[131AA Reporting of infringements]
[131AA Reporting of infringements]

[(1)     This section applies to employers who—

(a)     provide regulated financial services;

(b)     carry on regulated activities in reliance on the exemption in section 327; or

(c)     are recognised bodies. . . or third country central counterparties.

(2)     Employers must have in place appropriate internal procedures for their employees to report contraventions of the market abuse regulation or any supplementary [market abuse legislation].

(3)     In this section—

“employee” and “employer” have the meaning given in section 230 of the Employment Rights Act 1996;

“recognised body” has the meaning given in section 313;

“regulated financial services” has the meaning given in section 1H.]

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