s 18
(1) Section 342 (information given by auditor to a regulator) applies in relation to a relevant auditor as if— (a) the references in that section to a recognised investment exchange were to a recognised clearing house, (b) in the case of an auditor of a recognised clearing house which is also an authorised person or recognised investment exchange, the references to a regulator included the Bank, and (c) in the case of an auditor of a recognised clearing house not falling within paragraph (b), the references to a regulator were to the Bank. (2) A “relevant auditor” is a person who is, or has been, an auditor of a recognised clearing house appointed under or as a result of a statutory provision.