Section 1253DE

This section applies in the case of a transfer of audit working papers and investigation reports if— it is a transfer to an approved third country competent authority ..., it is a transfer under section 1253DA or 1253DB, and it is to take place by means of an inspection in the United Kingdom by the authority. The Secretary of State must participate in the inspection. The inspection must be under the leadership of the Secretary of State unless the Secretary of State otherwise permits.

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