This section has no associated Explanatory Memorandum
52.—(1) Section 1262 (index of defined expressions) M1 is amended as follows.U.K.
(2) At the appropriate places insert the following entries in the Table—
| “Audit Regulation | section 1261(1)” |
| “audit working papers and investigation reports | section 1261(1)” |
| “competent authority | section 1261(1)” |
(3) Omit the entry relating to “audit working papers”.
Marginal Citations
M1Section 1262 was amended by S.I. 2007/3494.