A disclosure is made in accordance with this Part of this Schedule if it is made to an EEA competent authority [approved third country competent authority] in accordance with section 1253B (requests from EEA competent authorities [approved third country competent authorities]).
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
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