Paragraph 43
(1)
Section 1253D (restriction on transfer of audit working papers to third countries) M1 is amended as follows.
(2)
In subsection (1), for “Audit working papers” substitute “ Audit working papers and investigation reports ”.
Annotations
Marginal citations
- M1
Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.