Valuation Act 2001

68

F77 [ Prohibition against unauthorised disclosure of confidential information

68. (1) In this section confidential information means information that is expressed by the Commissioner to be confidential either as regards particular information or as regards information of a particular class or description.

(2) Except in the circumstances set out in subsection (3) , a person shall not disclose confidential information obtained while performing any function under this Act.

(3) A person does not contravene subsection (2) by disclosing confidential information if the disclosure

(a) is authorised by the Commissioner,

(b) is made to the Commissioner or the Tribunal,

(c) is made to the Minister by or on behalf of the Commissioner or in compliance with this Act, or

(d) is otherwise permitted by law. ]

Annotations:

Amendments:

F77

Inserted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 37, S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45.