Sch 11A para 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.