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Companies Act 2006
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Changes over time for: Section 1253B
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Changes to legislation:
Companies Act 2006, Section 1253B is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 1253B:
- Act amendment to earlier affecting provision S.I. 2014/3348, art. 220A by S.I. 2024/1115 reg. 4(3)
- Sch. 2 Pt. 2 Section (A) para. 25(j) omitted by 2024 c. 13 Sch. 21 para. 10
- Sch. 2 Pt. 2 Section (A) para. 28 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(a)(i)
- Sch. 2 Pt. 2 Section (A) para. 29 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(a)(ii)
- Sch. 2 Pt. 2 Section (A) para. 36 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(b)
- ss. 381-384 amendment to earlier affecting provision S.I. 2008/1911, reg. 5 by S.I. 2024/1303 reg. 11(2)(3)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Act amendment to earlier affecting provision S.I. 2014/3348, art. 220A by S.I. 2024/1115 reg. 4(3)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 2 Pt. 2 Section (A) para. 25(j) omitted by 2024 c. 13 Sch. 21 para. 10
- Sch. 2 Pt. 2 Section (A) para. 28 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(a)(i)
- Sch. 2 Pt. 2 Section (A) para. 29 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(a)(ii)
- Sch. 2 Pt. 2 Section (A) para. 36 words substituted by 2024 c. 13 Sch. 18 para. 9(2)(b)
[F11253B Requests from [F2approved third country competent authorities] U.K.
This section has no associated Explanatory Notes
[F3(1)The Secretary of State must take all necessary steps to—
(a)ensure that an investigation is carried out, or
(b)provide any other assistance or information,
if requested to do so by an [F4approved third country competent authority] F5....]
[F6(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.]
(2)Within 28 days following the date on which he receives the request, the Secretary of State must—
(a) provide the assistance or information required by [F7the requesting authority] under subsection (1)(b), or
(b) notify [F8the requesting authority] of the reasons why he has not done so.
(3)But the Secretary of State need not take steps to comply with a request under subsection (1) if—
(a)he considers that complying with the request may prejudice the sovereignty, security or public order of the United Kingdom;
(b)legal proceedings have been brought in the United Kingdom (whether continuing or not) in relation to the persons and matters to which the request relates; or
(c)disciplinary action has been taken by a recognised supervisory body in relation to the persons and matters to which the request relates.
F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Ss. 1253A-1253C and cross-heading inserted (6.4.2008) by The Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494), reg. 14(1) (with reg. 14(2))
F2Words in s. 1253B heading substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 18(a); 2020 c. 1, Sch. 5 para. 1(1)
F3S. 1253B(1) 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. 41(2)
F4Words in s. 1253B(1) substituted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 18(b)(i); 2020 c. 1, Sch. 5 para. 1(1)
F5Words in s. 1253B(1) 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, 18(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)
F6S. 1253B(1A) inserted (31.12.2020) by The Statutory Auditors and Third Country Auditors (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/177), regs. 2, 18(c); 2020 c. 1, Sch. 5 para. 1(1)
F7Words in s. 1253B(2)(a) 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. 41(3)(a)
F8Words in s. 1253B(2)(b) 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. 41(3)(b)
F9S. 1253B(4) 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, 18(d); 2020 c. 1, Sch. 5 para. 1(1)
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