Section 138IB(2)

The statement must provide information about— the methodology adopted in preparing cost benefit analyses; matters to which the FCA has regard in determining whether section 138I(8) applies; matters to which the FCA has regard in determining whether an exemption under section 138L applies in relation to the preparation of a cost benefit analysis; arrangements to ensure that representations in connection with a cost benefit analysis that are made in accordance with section 138I(2)(e) are considered; cases in which the requirement to consult the FCA Cost Benefit Analysis Panel in relation to the preparation of a cost benefit analysis does not apply; arrangements to ensure that any recommendations in connection with cost benefit analyses that are made following a review carried out under section 138IA(4) are considered.

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Source: legislation.gov.uk · retrieved 2026-09-04