Section 27(6)

If the statement differs from the draft published under subsection (1) in a way which is in the opinion of the issuing regulator significant, the issuing regulator— must before issuing it carry out any consultation required by subsection (1)(a), and must (in addition to complying with subsection (5)) publish details of the difference.

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