{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-20",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Amendment of Part 42 of the Companies Act 2006",
  "text": "In section 1253D (restriction on transfer of audit working papers to third countries)—\n(a) in subsection (1), for “except” substitute “unless the third country competent authority is an approved third country competent authority and the transfers are made”;\n(b) omit subsection (2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 1253D was inserted by regulation 15(1) of S.I. 2007/3494, and substituted by regulation 2 of S.I. 2010/2537."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (1) was amended by paragraph 43(2) of Schedule 3 to S.I. 2016/649."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Subsection (2) was amended by regulation 13(5) of S.I. 2017/516."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/20",
    "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."
}