(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 mentioned in subsection (2).
(2) The purpose is facilitating the exercise by the overseas public authority of any function which it has relating to -
(a) carrying out investigations in connection with the enforcement of any relevant legislation by means of civil proceedings;
(b) bringing civil proceedings for the enforcement of such legislation or the conduct of such proceedings;
(c) the investigation of crime;
(d) bringing criminal proceedings or the conduct of such proceedings;
(e) deciding whether to start or bring to an end such investigations or proceedings.
(3) But subsection (1) does not apply to any of the following -
(a) information which is held by a person who is designated by virtue of section 213(4) as a designated enforcer for the purposes of Part 8;
(b) information which comes to a public authority