# The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2018, Regulation 20: Amendment of Part 42 of the Companies Act 2006


In section 1253D (restriction on transfer of audit working papers to third countries)—
(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”;
(b) omit subsection (2).

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Source: https://www.legislation.gov.uk/ukdsi/2018/9780111174333/regulation/20 (the official version)
Page: https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2018/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.