792. (1) Any information, book or document relating to a company that has been obtained under any of sections 778 to 780, 783 or 787 may be disclosed to a competent authority without the F594[consent of the company, if the Authority considers that the information, book or document is required for a purpose specified in paragraph (a), (b) or (c) of section 944P(3)].

(2) For the purposes of subsection (1), a competent authority includes—

(a) the Minister;

(b) a person authorised by the Minister;

(c) an inspector appointed under this Act;

(d) the Registrar;

(e) the Minister for Finance;

(f) an officer authorised by the Minister for Finance;

(g) the Revenue Commissioners;

(h) the Supervisory Authority;

F595[(ha) the Registrar of Beneficial Ownership;

(hb) the Registrar of Friendly Societies;

(hc) the Charities Regulatory Authority;

(hd) the Competition and Consumer Protection Commission;

(he) the Data Protection Commission;

(hf) the Insolvency Service of Ireland;

(hg) Office of the Protected Disclosures Commissioner;

(hh) the Criminal Assets Bureau;]

(i) any court of competent jurisdiction;

(j) a supervisory authority within the meaning of regulations relating to insurance made under the European Communities Act 1972;

(k) the Central Bank; or

(l) any authority established outside the State in which there are vested—

(i) functions of investigating or prosecuting an offence similar to an offence referred to in section 791(a) or (b);

(ii) functions of assessing the liability of a person in respect of a tax or duty or other payment owed or payable to the state in which it is established or any other authority established in that state;

(iii) functions of collecting an amount due in respect of a tax or duty or other payment referred to in subparagraph (ii); or

(iv) functions that are similar to the functions referred to in any of section 791(d) to (h).