This section has no associated Explanatory Memorandum
3.—(1) Section 461 (permitted disclosure of information obtained under compulsory powers) M1 is amended as follows.U.K.
(2) In subsection (4), for paragraph (aa) M2 substitute—
“(aa)for the purpose of assisting the competent authority to exercise its functions under the Statutory Auditors and Third Country Auditors Regulations 2016 M3 and under the Audit Regulation;”.
Marginal Citations
M1Section 461 was amended by S.I. 2012/1439.
M2Paragraph (aa) was inserted by S.I. 2012/1439.