(1) The following are relevant firms for the purposes of regulations 99 and 101 -
(a) a person that has permission under Part 4A of the Financial Services and Markets Act 2000 (permission to carry on regulated activity);
(b) an undertaking that by way of business -
(i) operates a currency exchange office,
(ii) transmits money (or any representation of monetary value) by any means, or
(iii) cashes cheques that are made payable to customers;
(c) a firm or sole practitioner that is -
(i) a statutory auditor within the meaning of Part 42 of the Companies Act 2006 (statutory auditors), or
(ii) a local auditor within the meaning of section 4(1) of the Local Audit and Accountability Act 2014 (general requirements for audit) [2014 c.2.];
(d) a firm or sole practitioner that provides to other persons, by way of business -
(i) accountancy services,
(ii) legal or notarial services,
(iii) advice about tax affairs, or
(iv) trust or company services within the meaning of paragraph (2);
(e) a firm or
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