79
A disclosure is made in accordance with this Part of this Schedule if it is made to an approved third country competent authority in accordance with section 1253B (requests from approved third country competent authorities ).
Companies Act 2006 PART 3 — Overseas regulatory bodies
80
A disclosure is made in accordance with this Part of this Schedule if it is— (a) a transfer of audit 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 audit 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.
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