(1)Information which is not exempt information by virtue of section 30 is exempt information if its disclosure under this Act would, or would be likely to, prejudice—
(a)the prevention or detection of crime,
(b)the apprehension or prosecution of offenders,
(c)the administration of justice,
(d)the assessment or collection of any tax or duty or of any imposition of a similar nature,
(e)the operation of the immigration controls,
(f)the maintenance of security and good order in prisons or in other institutions where persons are lawfully detained,
(g)the exercise by any public authority of its functions for any of the purposes specified in subsection (2),
(h)any civil proceedings which are brought by or on behalf of a public authority and arise out of an investigation conducted, for any of the purposes specified in subsection (2), by or on behalf of the authority by virtue of Her Majesty’s prerogative or by virtue of powers conferred by or under an enactment, or
(i)any inquiry held under the [1976 c. 14.] Fatal Accidents and Sudden Deaths Inquiries (Scotland) Act 1976 to the extent that the inquiry arises out of an investigation conducted, for any of the purposes specified in subsection (2), by or on behalf of the authority by virtue of Her Majesty’s prerogative or by virtue of powers conferred by or under an enactment.
(2)The purposes referred to in subsection (1)(g) to (i) are—
(a)the purpose of ascertaining whether any person has failed to comply with the law,
(b)the purpose of ascertaining whether any person is responsible for any conduct which is improper,
(c)the purpose of ascertaining whether circumstances which would justify regulatory action in pursuance of any enactment exist or may arise,
(d)the purpose of ascertaining a person’s fitness or competence in relation to the management of bodies corporate or in relation to any profession or other activity which he is, or seeks to become, authorised to carry on,
(e)the purpose of ascertaining the cause of an accident,
(f)the purpose of protecting charities against misconduct or mismanagement (whether by trustees or other persons) in their administration,
(g)the purpose of protecting the property of charities from loss or misapplication,
(h)the purpose of recovering the property of charities,
(i)the purpose of securing the health, safety and welfare of persons at work, and
(j)the purpose of protecting persons other than persons at work against risk to health or safety arising out of or in connection with the actions of persons at work.
(3)The duty to confirm or deny does not arise if, or to the extent that, compliance with section 1(1)(a) would, or would be likely to, prejudice any of the matters mentioned in subsection (1).