Section 400 of the Act [2000 c. 8. Section 400 is amended by paragraph 37 of Schedule 9 to the Financial Services Act 2012 (c. 21).] (offences by bodies corporate etc.) applies in respect of an offence under -

(a) section 177 of that Act (as applied by regulation 18), and

(b) section 398 of that Act (as applied by regulation 21), as it applies in respect of an offence under that Act.