20.— (1) Notwithstanding any legal or contractual restriction, other than section 33AK(1A) of the Central Bank Act 1942, the Bank and any entity listed in subsection (2) may disclose to each other any information, or any book, record, report, certificate or other document (including any information, book, record, report, certificate or document relating to a period before IBRC availed itself of the eligible liability guarantee under the Credit Institutions (Eligible Liabilities Guarantee) Scheme 2009 (S.I. No. 490 of 2009)), that either one obtains in connection with IBRC or any subsidiary or subsidiary undertaking of IBRC.

(2) The entities referred to in subsection (1) are—

(a) the Minister;

(b) the National Treasury Management Agency;

(c) NAMA;

(d) a special liquidator;

(e) an agent or adviser of any of the entities specified in paragraphs (a) to (d).

(3) The disclosure of any information, or any book, record, report, certificate or other document under subsection (1) does not contravene any duty of confidentiality to which the entity disclosing that information, book, record, report, certificate or other document would otherwise be subject.

(4) The production of any book, record, report, certificate or other document under subsection (1) that the entity concerned could not have been compelled to produce to any court on the grounds of legal professional privilege does not constitute a waiver of that privilege.