26A. (1) The Commission may, where it or an authorised officer is authorised by law to provide information to a person (in this section referred to as a "relevant person") in connection with the performance of a relevant function, by notice in writing given to the person—

(a) identify information that is provided, or to be provided, to the person by the Commission or an authorised officer, as the case may be, in connection with the performance of a relevant function by the Commission, an authorised officer, or both, as confidential information,

(b) specify, by reference to paragraph (a), (b) or (c) of the definition of "confidential information", the reason the information so identified is confidential, and

(c) direct that the person shall, subject to subsection (2), not disclose that confidential information.

(2) A relevant person who receives a notice under subsection (1) may disclose confidential information referred to in the notice where such disclosure is—

(a) required or permitted by law, or

(b) authorised by the Commission in writing.

(3) A relevant person who fails to comply with a direction under subsection (1)(c) commits an offence and is liable on summary conviction to a class A fine.

(4) Where information, specified in a notice under subsection (1), is confidential by reference to paragraph (c) only of the definition of "confidential information", the information shall cease to be confidential and the direction under subsection (1)(c) shall cease to apply to the relevant person concerned—

(a) subject to paragraph (b), where the information is confidential by reason of the fact disclosure could reasonably be expected to prejudice the effectiveness of the performance by an authorised officer of a relevant function, upon the completion of the performance by the authorised officer of the function, or

(b) where the information is confidential by reason of the fact disclosure could reasonably be expected to prejudice the effectiveness of the performance by the Commission of a relevant function or the effectiveness of the performance by the Commission of a relevant function and an authorised officer of a relevant function, upon the completion of the performance by the Commission of its relevant function.

(5) In this section—

"confidential information" means—

(a) commercially sensitive information within the meaning of section 149(7),

(b) information given in confidence and on the understanding that it will be treated by the Commission or an authorised officer, as the case may be, as confidential and where, in the opinion of the Commission—

(i) the disclosure of such information would be likely to prejudice the giving to the Commission or an authorised officer of further information by the person or information by another person, and

(ii) it is important that the Commission or an authorised officer, as the case may be, continues to receive such information for the purpose of the performance of a relevant function,

or

(c) information the disclosure of which could, in the opinion of the Commission, reasonably be expected to prejudice the effectiveness of the performance of a relevant function by it, an authorised officer, or both, as the case may be;

"relevant function" means a function—

(a) of the Commission in relation to—

(i) carrying out an investigation within the meaning of section 105,

(ii) handling a complaint within the meaning of section 107,

(iii) conducting an inquiry within the meaning of section 107,

(iv) handling a complaint within the meaning of section 118,

(v) conducting an inquiry within the meaning of section 118,

(vi) carrying out an audit under section 136(1), or

(vii) carrying out a data protection audit within the meaning of section 136(4),

or

(b) of an authorised officer under section 137(5) or 139(1).]