(1) Subject to paragraph (2), the following bodies are supervisory authorities -
(a) the Authority is the supervisory authority for -
(i) credit and financial institutions which are authorised persons but not excluded money service businesses;
(ii) trust or company service providers which are authorised persons;
(iii) Annex I financial institutions;
(iv) electronic money institutions;
(vi) credit unions in Northern Ireland;
(vii) recognised investment exchanges;
(b) [deleted]
(c) each of the professional bodies listed in Schedule 3 is the supervisory authority for relevant persons who are regulated by it;
(d) the Commissioners are the supervisory authority for -
(ii) money service businesses which are not supervised by the Authority;
(iii) trust or company service providers which are not supervised by the Authority or one of the bodies listed in Schedule 3;
(iv) auditors, external accountants and tax advisers who are not supervised by