Part 5: Miscellaneous Chapter 3: Miscellaneous Section 326: Disclosing information overseas 243B – Overseas disclosures for overseas purposes only
Section 243B provides a gateway for a UK public authority to make a disclosure to an overseas public authority solely for the purpose of facilitating the enforcement functions of the overseas public authority (as those functions are defined in section 243A, subsection (1), paragraph (b)). The exceptions to disclosure set out in subsection (2) of section 243A apply in the same way to the section 243B gateway.