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Paragraph 80 F1

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A disclosure is made in accordance with this Part of this Schedule if it is—

(a)

a transfer of F2audit working papers and investigation reports to a third country competent authority in accordance with rules imposed under paragraph 16A of Schedule 10 (transfer of papers to third countries), or

(b)

a disclosure other than a transfer of audit working papers and investigation reports made to a third country competent authority for the purpose of enabling or assisting the authority to exercise its functions.

Annotations

Textual amendments

F1

Sch. 11A inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 8(2), Sch.

F2

Words in Sch. 11A para. 80 substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 73(3) (with reg. 1(2)(f))