[[(1) The Secretary of State must take all necessary steps to—
(a) ensure that an investigation is carried out, or
(b) provide any other assistance or information,
if requested to do so by an [approved third country competent authority]. . ..]
[(1A) Where the request includes a request for the transfer of audit working papers and investigation reports, the Secretary of State must act in accordance with section 1253D.]
(2) Within 28 days following the date on which he receives the request, the Secretary of State must—
(a) provide the assistance or information required by [the requesting
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