Section 1253E(5)

The arrangements must— provide that the Secretary of State, a person exercising the functions of the Secretary of State and persons employed or formerly employed in discharging those functions must be subject to obligations of confidentiality as to personal data, professional secrets and sensitive commercial information contained in audit working papers and investigation reports transferred to the Secretary of State, ... provide that the third country competent authority and persons involved in exercising its functions are subject to comparable obligations in relation to audit working papers and investigation reports transferred to the authority and ensure that the protection of the commercial interests of any audited person, including its industrial and intellectual property, is not undermined.

← 4 · All articles · 6 →

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