(1) A relevant person may rely on a person who falls within paragraph (2) (or who the relevant person has reasonable grounds to believe falls within paragraph (2)) to apply any customer due diligence measures provided that -
(a) the other person consents to being relied on; and
(b) notwithstanding the relevant person's reliance on the other person, the relevant person remains liable for any failure to apply such measures.
(2) The persons are -
(a) a credit or financial institution which is an authorised person;
(aa) [deleted]
(b) a relevant person who is -
(i) an auditor, insolvency practitioner, external accountant, tax adviser or independent legal professional; and
(ii) supervised for the purposes of these Regulations by one of the bodies listed in Schedule 3;
(c) a person who carries on business in another EEA state who is -
(i) a credit or financial institution, auditor, insolvency practitioner, external accountant, tax adviser or independent legal professional;
(ii) subject t