For the purposes of these Regulations, a third country competent authority is adequate, in relation to the authority’s ability to co-operate with the competent authority on the exchange of audit working papers and investigation reports, if provisions with content comparable to that of sections 1224A [Section 1224A was inserted by S.I. 2007/3494 and amended by S.I. 2016/649, 2019/177 and paragraph 125 of Schedule 19 to the Data Protection Act 2018 (c. 12).], 1224B [Section 1224B was inserted by S.I. 2007/3494.]) and 1253A to 1253C [Sections 1253A to 1253C were inserted by S.I. 2007/3494. Section 1253A was amended by S.I. 2019/177. Section 1253B was amended by S.I. 2016/649 and 2019/177. Section 1253C was amended by S.I. 2011/1043, 2016/649 and 2019/177.] of, and Schedule 11A [Schedule 11A was inserted by S.I. 2007/3494 and amended by S.I. 2010/22, 2011/1043, 2013/1881, 2013/1882, 2013/2329, 2013/3134, 2014/631, 2014/892, 2016/649, 2016/679, 2017/516, 2017/1064, 2019/177 and paragraph 27 of Schedule 1 to the Pensions Regulator Tribunal (Transfer of Functions) Act (Northern Ireland) 2010 (c. 4) (N.I.), paragraph 31 of Schedule 5 to the Budget Responsibility and National Audit Act 2011 (c. 4), paragraph 124 of Schedule 18, and Schedule 19 to the Financial Services Act 2012 (c. 21), paragraph 78 of Schedule 12 to the Local Audit and Accountability Act 2014 (c. 2), paragraph 103 of Schedule 4 to the Co-operative and Community Benefit Societies Act 2014 (c. 14), paragraph 38 of Schedule 4 to the Consumer Rights Act 2015 (c. 15) and paragraph 22 of Schedule 6 to the Deregulation Act 2015 (c.