Schedule 12, paragraph 6

If there exist two or more sets of arrangements within paragraph 1 or within paragraph 2, the obligation of a registered third country auditor under section 1242(1)(a) or (b), as the case may be, is to participate in such set of arrangements as the Secretary of State may by order specify. An order under sub-paragraph (1) is subject to negative resolution procedure.

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