40E.— (1) FIU Ireland may share information with other Financial Intelligence Units (FIUs), in accordance with subsection III of Section 3 of Chapter VI of F95[the Fourth Money Laundering Directive (as amended by the Fifth Money Laundering Directive)].

(2) FIU Ireland may provide any information obtained by it—

(a) from a central register referred to in section 40C(1), or

(b) following a request under subsection (2) or (3) of section 40C,

to a competent authority or to another FIU.]

F96[(3) FIU Ireland may provide any information obtained by it from the Central Mechanism (within the meaning of the European Union (Anti-Money Laundering: Central Mechanism for Information on Safe-Deposit Boxes and Bank and Payment Accounts) Regulations 2022 (S.I. No. 46 of 2022)) to another FIU.]

F97[(4) Without prejudice to subsection (1), in exceptional and urgent cases and insofar as is practicable in a prompt manner, FIU Ireland may exchange with other FIUs financial information or financial analysis that may be relevant for the processing or analysis of information related to terrorism or organised crime associated with terrorism.]