Regulation 20 Amendment of Part 42 of the Companies Act 2006

In section 1253D (restriction on transfer of audit working papers to third countries)^f1—

(a)

in subsection (1)^f2, for “except” substitute “unless the third country competent authority is an approved third country competent authority and the transfers are made”;

(b)

omit subsection (2)^f3.

Annotations

Footnotes

f1: Section 1253D was inserted by regulation 15(1) of S.I. 2007/3494, and substituted by regulation 2 of S.I. 2010/2537.
f2: Subsection (1) was amended by paragraph 43(2) of Schedule 3 to S.I. 2016/649.
f3: Subsection (2) was amended by regulation 13(5) of S.I. 2017/516.