*The exemption under section 27 exists to protect the United Kingdom's international relations, its interests abroad and the United Kingdom's ability to protect and promote those interests. [full PDF here]
Section 27 consists of two different kinds of exemption:
Section 27(1) focuses on the effects of disclosure rather than on the type of information. Information is exempt if its disclosure would or would be likely to prejudice any of the matters mentioned in section 27(1)(a) - (d):
a) relations between the UK and any other state
b) relations between the UK and any international organisation or international court
c) the interests of the UK abroad
d)the promotions or protection by the UK of its interests abroad
Section 27(2) protects confidential information obtained from a foreign state, an international organisation, or an international court. Section 27(2) describes information by reference to its origins and the circumstances in which it was obtained.