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.
The following persons fall within this subsection—
the auditor of an authorised unit trust scheme or authorised contractual scheme that is a master UCITS;
the trustee of an authorised unit trust scheme that is a master UCITS;
the depositary of an authorised contractual scheme that is a master UCITS;
the auditor of an authorised unit trust scheme or authorised contractual scheme that is a feeder UCITS;
the trustee of an authorised unit trust scheme that is a feeder UCITS; ...
the depositary of an authorised contractual scheme that is a feeder UCITS; or
a person acting on behalf of a person within any of paragraphs (a) to (da)
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.
In this section, "authorised unit trust scheme", "authorised contractual scheme", "master UCITS" and "feeder UCITS" have the meaning given in section 237.