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s 118

Where information relating to infringing copies of any work, sound recording or film mentioned in subsections Ill or (3) of section 109 has been obtained by the Controller of Customs for the purpose of, or in connection with, the exercise of his functions under that section, or under any other law relating to imported goods, he may authorise the disclosure of that information to facilitate the exercise by any person of any function in connection with the investigation or prosecution of an offence under sections 204 or 205 of this Order or under the Merchandise Marks Act.