[F1Transfer to approved third country competent authorityU.K.
Textual Amendments
F1Sch. 10 paras. 16A-16AB and respective cross-headings substituted for Sch. 10 para. 16A and cross-heading (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Papers to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 5
16AA U.K.The requirements of this paragraph are that—
(a)the transfer is to an approved third country competent authority, and
(b)F2... the Secretary of State has approved the transfer.]
Textual Amendments
F2Words in Sch. 10 para. 16AA(b) omitted (31.12.2020) by virtue of The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 31; 2020 c. 1, Sch. 5 para. 1(1)
Modifications etc. (not altering text)
C1Sch. 10 paras. 16A-16AB applied (15.11.2010) by The Companies Act 2006 (Transfer of Audit Working Paper to Third Countries) Regulations 2010 (S.I. 2010/2537), regs. 1(2), 8