(1) Part 27 of the Act (offences) applies with respect to offences under these Regulations, or under the Act as applied by these Regulations, as it applies with respect to offences under the Act, and has effect for those purposes with the following modifications.

(2) A reference to an offence under the Act includes a reference to an offence under these Regulations or under the Act as applied by these Regulations.

(3) In section 398 (misleading FCA or PRA: residual cases) -

(a) in subsection (1), in relation to a requirement falling within subsection (1A)(a) [Subsection (1A) was inserted by S.I. 2013/1773.] (as read with the modification in sub-paragraph (b)), the reference to a regulator is a reference to the FCA; and

(b) in subsections (1A)(a) and (2) the reference to the Act includes a reference to these Regulations and to the Act as applied by these Regulations.