The financial promotion restriction does not apply to any communication which relates to a controlled activity falling within paragraph 10, 10A, 10B, 10BA or 10BB of Schedule 1 (or within paragraph 11 so far as it relates to that activity) if the communication is -

(a) made to or directed at bodies corporate only; or

(b) accompanied by an indication that the qualifying credit to which it relates is only available to bodies corporate.