Section 243A(1)

A public authority which holds information to which section 237 applies (“the discloser”) may disclose that information to an overseas public authority for the purpose of facilitating both— the exercise by the discloser of any function it has under or by virtue of this Act or any other enactment, and the exercise by the overseas public authority of any function which it has relating to— carrying out investigations in connection with the enforcement of any relevant law by means of civil proceedings; bringing civil proceedings for the enforcement of such law or the conduct of such proceedings; the investigation of crime; bringing criminal proceedings or the conduct of such proceedings; deciding whether to start or bring to an end such investigations or proceedings.

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Source: legislation.gov.uk · retrieved 2026-09-04