This section has no associated Explanatory Memorandum
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.