{
  "url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-43",
  "json_url": "https://openlegislation.uk/statutory-auditors-and-third-country-auditors-regulations-2016/schedule-3/paragraph-43.json",
  "legislation": "uksi/2016/649",
  "legislation_title": "The Statutory Auditors and Third Country Auditors Regulations 2016",
  "legislation_url": "https://openlegislation.uk/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": "M",
      "label": "M1",
      "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/uksi/2016/649/schedule/3/paragraph/43",
    "retrieved_at": "2026-10-28T23:22:47.056553+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."
}