[F1PART 3U.K.Overseas regulatory bodies
Textual Amendments
F1Sch. 11A inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 8(2), Sch.
79U.K.A disclosure is made in accordance with this Part of this Schedule if it is made to an [F2approved third country competent authority] in accordance with section 1253B (requests from [F3approved third country competent authorities]).
Textual Amendments
F2Words in Sch. 11A para. 79 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 35(b)(i); 2020 c. 1, Sch. 5 para. 1(1)
F3Words in Sch. 11A para. 79 substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 35(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)
80U.K.A disclosure is made in accordance with this Part of this Schedule if it is—
(a)a transfer of [F4audit working papers and investigation reports] to a third country competent authority in accordance with rules imposed under paragraph 16A of Schedule 10 (transfer of papers to third countries), or
(b)a disclosure other than a transfer of [F4audit working papers and investigation reports] made to a third country competent authority for the purpose of enabling or assisting the authority to exercise its functions.]
Textual Amendments
F4Words in Sch. 11A para. 80 substituted (17.6.2016) by The Statutory Auditors and Third Country Auditors Regulations 2016 (S.I. 2016/649), reg. 1(1)(a), Sch. 3 para. 73(3) (with reg. 1(2)(f))