For the purposes of sections 333A to 333D, Schedule 9 has effect for determining—
In those sections—
"credit institution" has the same meaning as in Schedule 9;
"financial institution" means an undertaking that carries on a business in the regulated sector by virtue of any of paragraphs (b) to (i) of paragraph 1(1) of that Schedule.
References in those sections to a disclosure by or to a credit institution or a financial institution include disclosure by or to an employee, officer or partner of the institution acting on its behalf.
For the purposes of those sections a country or territory imposes "equivalent money laundering requirements" if it imposes requirements equivalent to those laid down in Directive 2015/849/EU of the Council of 20th May 2015 on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, as amended by Directive 2018/843 of the European Parliament and of the Council of 30th May 2018.
In those sections "relevant professional adviser" means an accountant, auditor or tax adviser who is a member of a professional body which is established for accountants, auditors or tax advisers (as the case may be) and which makes provision for—