Section 401 of the Act [Amended by paragraph 38 of Schedule 9 to the Financial Services Act 2012 (c. 21), S.I. 2013/1881 and S.I. 2016/1239.] (proceedings for offences) applies in respect of an offence under -

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

(b) section 398 of that Act (as applied by regulation 21), and

(c) section 400 of that Act (as applied by regulation 22),

as it applies in respect of an offence under that Act.