SCHEDULES
F1SCHEDULE 11ASpecified persons, descriptions, disclosures etc for the purposes of section 1224A
PART 3Overseas regulatory bodies
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A disclosure is made in accordance with this Part of this Schedule if it is—
(a)
a transfer of F2audit 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 F2audit 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.