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The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019

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There are currently no known outstanding effects for the The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019, Section 18. Help about Changes to Legislation

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18.  In section 1253B (request from EEA competent authorities) M1

(a)in the heading, for “EEA competent authorities” substitute “ approved third country competent authorities ”;

(b)in subsection (1) M2

(i)for “EEA competent authority” substitute “ approved third country competent authority ”;

(ii)omit the words from “or a European supervisory authority (“the requesting authority”),” to the end;

(c)after subsection (1), insert—

(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.;

(d)omit subsection (4) M3.

Commencement Information

I1Reg. 18 in force at 31.12.2020 on IP completion day (in accordance with 2020 c. 1, Sch. 5 para. 1(1)), see reg. 2

Marginal Citations

M1Section 1253B was inserted by regulation 14(1) of S.I. 2007/3494.

M2Subsection (1) was substituted by paragraph 41(2) of Schedule 3 to S.I. 2016/649.

M3Subsection (4) was substituted by paragraph 41(4) of Schedule 3 to S.I. 2016/649.

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