104.This section exempts information which would, or would be likely to, prejudice relations between any two administrations in the United Kingdom (as defined in subsection (2)).
105.Subsection (3) provides that the obligation under section 1(1)(a) to confirm or deny that the requested information is held does not arise in relation to information which is exempt by virtue of subsection (1) if to comply would, or would be likely to, result in harm of the kind described.
Commentary on Sections Part II:  Exempt information Section 28: Relations within the United Kingdom