Schedule 11A, Part 3, paragraph 80

A disclosure is made in accordance with this Part of this Schedule if it is— a transfer of audit working papers and investigation reports to a third country competent authority in accordance with rules imposed under paragraph 16A of Schedule 10 (transfer of papers to third countries), or a disclosure other than a transfer of audit working papers and investigation reports made to a third country competent authority for the purpose of enabling or assisting the authority to exercise its functions.

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Source: legislation.gov.uk · retrieved 2026-09-04