36.—Section 57 of the Act of 1994 is amended as follows:

(a) by substituting the following for subsection (1):

“(1) Any person or body to whom section 32 of this Act applies (including a director, officer or employee of that person or body) and who suspects that—

(a) an offence of financing terrorism, or

(b) an offence under section 31 or 32 of this Act,

in relation to the business of that person or body has been or is being committed shall report that suspicion to the Garda Síochána and to the Revenue Commissioners.”;

(b) by substituting the following for subsection (2):

“(2) A person who—

(a) is charged by law with the supervision of a person or body to whom section 32 of this Act applies, and

(b) suspects that an offence of financing terrorism or an offence under section 31 or 32 of this Act has been or is being committed by that person or body,

shall report that suspicion to the Garda Síochána and to the Revenue Commissioners.”;

(c) in subsection (7)(b) by substituting “in the investigation or prosecution of a drug trafficking offence, an offence of financing terrorism or an offence in respect of which a confiscation order might be made under section 9 of this Act” for “in the investigation or prosecution of a drug trafficking offence or an offence in respect of which a confiscation order might be made under section 9 of this Act”.