Section 1221(7)

The Secretary of State may, if he thinks fit, having regard to the considerations mentioned in subsections (3) and (4), withdraw a declaration under subsection (1) in relation to— persons becoming qualified to audit accounts under the law of the specified third country after such date as he may specify, or persons obtaining the specified professional qualification after such date as he may specify.

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