Section 3 of the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (AML/CTF Act) defines financial institution to mean:
(a) an ADI; or
(b) a bank; or
(c) a building society; or
(d) a credit union; or
(e) a person specified in the AML/CTF Rules.
The AML/CTF Rules made under paragraph (e) may specify different persons to be financial institutions for the purposes of different provisions of the Act.