It is convenient to approach the interpretation of the Investigation Law of 1991 by first considering the statutory provisions passed by the United Kingdom Parliament. In England and Wales the first relevant step was the enactment of the Criminal Justice Act 1987 ("the 1987 Act") establishing the serious Fraud office with its Director. Under section 2 the Director was given coercive powers of investigation. Under section 3 the Director was given the power to disclose information obtained by the Director under section 2. By section 3(4) the Director was given power to make written agreement "for the supply of information to or by him subject, in either case, to an obligation not to disclose the information concerned otherwise than for a specified purpose". Sub-sections (5) and (6) of section 3 of the 1987 Act dealt with the persons to whom and the purposes for which the information obtained by the Director might be disclosed. These included:

(a) to any UK government department;

(b) to "any competent authority" defined as set out below;

(c) "for the purposes of any prosecution in England and Wales, Northern Ireland or elsewhere" (our underlining);

(d) for the purposes of assisting any public or other authority designated by the Secretary of State.

The "competent authorities" for the purposes of (b) above were defined as including a number of specified persons or bodies in the United Kingdom (but not including any prosecution authority), and also

"any person or body having, under the law of any country or territory outside the United Kingdom, functions corresponding to any of the .functions of any person or body mentioned in any of the foregoing paragraphs".