Section 28 of the Freedom of Information Act provides that:
Information is exempt information if its disclosure under this Act
would, or would be likely to, prejudice relations between any administration
in the United Kingdom and any other such administration.
In subsection (1) "administration in the United Kingdom" means
-
(a) the government of the United Kingdom,
(b) the Scottish Administration,
(c) the Executive Committee of the Northern Ireland Assembly, or
(d) the National Assembly for Wales.
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).
1.1 The freedom of information regime in Scotland is governed
by separate legislation, Freedom of Information (Scotland) Act 2002. The
analogous section of the Freedom of Information (Scotland) Act 2002 has
the words "prejudice substantially".