on a confidential basis are not exhaustive, and disclosure pursuant to a court order in civil proceedings is not prohibited by s 3(5): Teltniguis v Dinner of the SFO (20141 1 WLR 1476. Fraud A-7103 EFTA00022258 --- PAGE BREAK --- (A.7.317) Chapter A7: Mutual Legal Assistance in Cases of Fraud 2 Standard Li