Section 1253E(6)

The arrangements must— provide that the Secretary of State may refuse, or direct a statutory auditor to refuse, a request from the third country competent authority for a transfer of audit working papers and investigation reports in a case mentioned in subsection (7)(a) or (b), and provide that the third country competent authority has comparable rights in relation to a request from the Secretary of State.

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