(1) The Ghanaian authority may transmit or cause to be transmitted, to the foreign government or foreign authority a copy of the record of any investigation in Ghana by any competent person or authority including a copy of-

(a) any report or any statement recorded from any witness, accused or other persons;

(b) any document received or seized; or

(c) any conclusion or finding of any investigation,

in relation to any offence under this Law, or in relation to any proceeding under Part III of this Law.

(2) Copies of records of investigation may be transmitted under subsection (1) whether or not investigations have been completed and whether or not those investigations have resulted in a trial for an offence under this Law or the institution of proceedings under Part III of this Law, and whatever the outcome of any trial or proceeding that has taken place as a result of the investigations.