Section 1253C(4)

The Secretary of State must notify the relevant approved third country competent authority if he has reasonable grounds for suspecting that— a person has contravened the law of the United Kingdom, or any equivalent third country or transitional third country, relating to audit, and the act or omission constituting that contravention took place on the territory of an equivalent third country or transitional third country.

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