# Companies Act 2006, Paragraph 80

Extent: E+W+S+N.I.

A disclosure is made in accordance with this Part of this Schedule if it is—
(a) a transfer of audit 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.

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Source: https://www.legislation.gov.uk/ukpga/2006/46/schedule/11A/paragraph/80 (the official version)
Page: https://openlegislation.uk/companies-act-2006/schedule-11A/paragraph-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.