{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-20",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019/regulation-20.json",
  "legislation": "uksi/2019/177",
  "legislation_title": "The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-amendment-eu-exit-regulations-2019",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": null,
  "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": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "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": "M",
      "label": "M2",
      "text": "Subsection (1) was amended by paragraph 43(2) of Schedule 3 to S.I. 2016/649."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "Subsection (2) was amended by regulation 13(5) of S.I. 2017/516."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 20 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/177/regulation/20",
    "retrieved_at": "2026-10-28T22:48:03.928748+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."
}