Section 345 (disqualification of auditors) has effect as if the reference to a duty imposed on an auditor under the Act included a reference to a duty imposed (whether before or, where applicable, after commencement) on an auditor under any of the following enactments -

(a) section 109 of the Financial Services Act (communication by auditor with supervisory authorities) [Modified by S.I. 1992/3218, S.I. 1995/3275 and S.I. 1996/1669; functions transferred by S.I. 1987/942.];

(b) section 47 of the Banking Act (communication by auditor with the Authority) [Amended by the Bank of England Act 1998 (c. 11), Schedule 5 and S.I. 1996/1669 and modified by S.I. 1992/3218.];

(c) section 21A of the Insurance Companies Act (communications by auditor with the Treasury or the Secretary of State) [Inserted by the Financial Services Act 1986, s.135 and amended by S.I. 1996/1669 and S.I. 1997/2781.];

(d) section 82 of the Building Societies Act (auditors' duties to Commission) [Amended by the Building Societies Act 1997 (c. 40), Schedules 7 and 9, S.I. 1991/1729 and S.I. 1996/1669; repealed by S.I. 2001/2617.];