43.—(1) Section 1253D (restriction on transfer of audit working papers to third countries) M1 is amended as follows.U.K.
(2) In subsection (1), for “Audit working papers” substitute “ Audit working papers and investigation reports ”.
Marginal Citations
M1Sections 1253D-1253DE were substituted for section 1253D by S.I. 2010/2537.