[351A Disclosure under the UCITS directive]
[351A Disclosure under the UCITS directive]

[(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.

(2)     The following persons fall within this subsection—

(a)     the auditor of an authorised unit trust scheme [or authorised contractual scheme] that is a master UCITS;

(b)     the trustee of an authorised unit trust scheme that is a master UCITS;

[(ba)     the depositary of an authorised contractual scheme that is a master UCITS;]

(c)     the auditor of an authorised unit trust scheme [or authorised contractual scheme] that is a feeder UCITS;