In section 1253D (restriction on transfer of audit working papers to third countries) [Section 1253D was inserted by regulation 15(1) of S.I. 2007/3494, and substituted by regulation 2 of S.I. 2010/2537.] -

(a) in subsection (1) [Subsection (1) was amended by paragraph 43(2) of Schedule 3 to S.I. 2016/649.], for "except" substitute "unless the third country competent authority is an approved third country competent authority and the transfers are made";

(b) omit subsection (2) [Subsection (2) was amended by regulation 13(5) of S.I. 2017/516.].