5. In section 14 of the Companies (Audit, Investigations and Community Enterprise) Act 2004 (supervision of periodic accounts and reports of issuers of listed securities), in subsection (12), for the definition of “issuer”, “listing rules” and “security” substitute—
““listed securities” and “listing rules” have the meaning given by section 103(1) of the Financial Services and Markets Act 2000 (c. 8) (interpretation of Part 6);
““issuer”, in relation to listed securities, has the meaning given by section 102A(6)(b) of that Act;”.