Section 1253E(3)

The arrangements must— provide that the Secretary of State may not use audit working papers and investigation reports obtained from the third country competent authority or a third country auditor regulated by that authority except in connection with one or more of the functions mentioned in subsection (4), and include comparable provision in relation to audit working papers and investigation reports obtained by the third country competent authority from the Secretary of State or a statutory auditor.

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