{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-18",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-18.json",
  "legislation": "ukdsi/2018/9780111174333",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendment of Part 42 of the Companies Act 2006",
  "text": "In section 1253B (request from EEA competent authorities)—\n(a) in the heading, for “EEA competent authorities” substitute “approved third country competent authorities”;\n(b) in subsection (1)—\n(i) for “EEA competent authority” substitute “approved third country competent authority”;\n(ii) omit the words from “or a European supervisory authority (“the requesting authority”),” to the end;\n(c) after subsection (1), insert—\n“(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.”;\n(d) omit subsection (4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 1253B was inserted by regulation 14(1) of S.I. 2007/3494."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (1) was substituted by paragraph 41(2) of Schedule 3 to S.I. 2016/649."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Subsection (4) was substituted by paragraph 41(4) of Schedule 3 to S.I. 2016/649."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/18",
    "retrieved_at": "2026-10-30T15:03:27.721578+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."
}