126E.— (1) It is the duty of every local government body—

(a) to have due regard to a request made to it by the Commission for any information, document or thing, which in the opinion of the Commission is relevant to assist the Commission in the performance of its functions, and

(b) subject to subsections (2) and (3), to comply with all such requests so made.

(2) Where proceedings are instituted by the Commission—

(a) against a local government body for breach of duty under this section, and

(b) for the purposes of seeking compliance with the request concerned or a specified part of that request,

it shall be a valid defence for the local government body to show that the request made by the Commission, or so much of the request in respect of which the proceedings relate, was materially disproportionate to what was required to achieve the intended result of the request or that part of the request to which the proceedings relate.

(3) Nothing in this section shall be read as requiring the disclosure of confidential information, the disclosure of which would be in breach of non-disclosure obligations provided for by law or the disclosure of commercially sensitive information.]