# Companies Act 2006, Paragraph 2


(1) A disclosure for the purpose of enabling or assisting an overseas regulatory authority to exercise its regulatory functions.
(2) In sub-paragraph (1) “ overseas regulatory authority ” and “ regulatory functions ” have the same meaning as in section 82 of the Companies Act 1989 (assistance for overseas regulatory authorities).

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Source: https://www.legislation.gov.uk/ukpga/2006/46/schedule/2/part/2/chapter/5/paragraph/2 (the official version)
Page: https://openlegislation.uk/companies-act-2006/schedule-2/part-2/chapter-5/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.