{
  "url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-43",
  "json_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-43.json",
  "legislation": "ukdsi/2016/9780111147047",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-statutory-auditors-and-third-country-auditors-regulations-2016",
  "path": "schedule/3/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(1) Section 1253D (restriction on transfer of audit working papers to third countries) is amended as follows.\n(2) In subsection (1), for “Audit working papers” substitute “Audit working papers and investigation reports”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111147047/schedule/3/paragraph/43",
    "retrieved_at": "2026-10-30T15:08:11.802976+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."
}