Paragraph 52

(1)

Section 1262 (index of defined expressions) M1 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”.

Annotations