What are the powers under section 3 CJA 1987?

Section 3 of the Criminal Justice Act 1987 (CJA 1987) provides information sharing Gateways to the Serious Fraud Office (SFO), under which it may disclose information that it has received pursuant to its statutory powers in the course of an investigation to other government bodies in specified circumstances. This includes information received pursuant to its compulsory investigation powers under CJA 1987, s 2. For more information, see Practice Notes: Section 2 notices requiring production of documents and Interviews under the Criminal Justice Act 1987, s 2.

There is no express prohibition imposed by CJA 1987, or otherwise, against the Disclosure of material obtained in exercise of the SFO’s investigation powers, however disclosure must comply with the criteria set out at CJA 1987, s 3.

CJA 1987, s 3(1) provides that where any information to which an obligation of confidentiality applies has been disclosed by HM Revenue and Customs (HMRC) to any member of the SFO for the purposes of prosecuting an offence relating to a former Inland