SCHEDULES

[F1 SCHEDULE 11A U.K. Specified persons, descriptions, disclosures etc for the purposes of section 1224A

Textual Amendments

F1 Sch. 11A inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 8(2), Sch.

PART 3 U.K. Overseas regulatory bodies

80 U.K. A disclosure is made in accordance with this Part of this Schedule if it is—

(a) a transfer of audit working papers 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 audit working papers made to a third country competent authority for the purpose of enabling or assisting the authority to exercise its functions.]