{
  "url": "https://openlegislation.uk/companies-act-2006-transfer-of-audit-working-papers-to-third-countries-regulations-2010/introduction",
  "json_url": "https://openlegislation.uk/companies-act-2006-transfer-of-audit-working-papers-to-third-countries-regulations-2010/introduction.json",
  "legislation": "uksi/2010/2537",
  "legislation_title": "The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/companies-act-2006-transfer-of-audit-working-papers-to-third-countries-regulations-2010",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Companies\nAuditors\nMade 16th October 2010\nLaid before Parliament 20th October 2010\nComing into force in accordance with regulation 1(2) and (3)\nThe Secretary of State is a Minister designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to auditors and the audit of accounts.\nIn exercise of the powers conferred by section 2(2) of the European Communities Act 1972 the Secretary of State makes the following Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2007/1679."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1972 c.68."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2537/introduction",
    "retrieved_at": "2026-10-29T02:27:59.978911+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}