27.— Notwithstanding any rule of law, information that, in the opinion of—

(a) a member of the Garda Síochána,

(b) the Director of Corporate Enforcement, or

(c) such other person as may, after consultation by the Minister with any other Minister of the Government appearing to him or her to be concerned, be prescribed,

may relate to the commission of an offence under this Act may be disclosed by that member, Director or other person to the Authority, or a member or a member of staff of the Authority.