[(1) This section applies where—
(a) an approved third country competent authority makes a request to the Secretary of State for the transfer of [audit working papers and investigation reports] which relate to the audit of the consolidated accounts of a group, and
(b) the [audit working papers and investigation reports] that are the subject of the request—
(i) have been created by the auditor of a subsidiary that is located in [an equivalent third country or transitional third country] in relation to the audit of that subsidiary, and
(ii) are in the possession
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