Paragraph 52

(1)

Section 1262 (index of defined expressions)^f1 is amended as follows.

(2)

At the appropriate places insert the following entries in the Table—

“

Audit Regulation section 1261(1)

”

“

audit working papers and investigation reports section 1261(1)

”

“

competent authority section 1261(1)

”

(3)

Omit the entry relating to “audit working papers”.

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