178. (1) Sections 867 and 870 of the Companies Act 2014 shall apply in relation to offences under this Act as in relation to offences under that Act.

(2) Section 868 of that Act shall apply in relation to an ICAV as in relation to a company.

(3) Section 872 of that Act shall apply as if references to that Act included this Act.

(4) Section 873 of that Act shall apply as if the reference to a category 3 or 4 offence within the meaning of that Act included a category 3 offence under this Act.