F48[16. (1) A person to whom a report is made or transmitted under this Act (in this subsection referred to as "the first-mentioned person") shall not, without the explicit consent of the reporting person, disclose to another person, other than such persons (including members of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated) as the first-mentioned person reasonably considers may be necessary for the purposes of the receipt or transmission of, or follow-up on, reports as required under this Act, the identity of the reporting person or any information from which the identity of the reporting person may be directly or indirectly deduced.

(2) Subsection (1) shall not apply in the following cases:

(a) where the disclosure is a necessary and proportionate obligation imposed by Union law or the law of the State in the context of investigations or judicial proceedings, including with a view to safeguarding the rights of defence of the person concerned;

(b) where the person to whom the report was made or transmitted—

(i) shows that he or she took all reasonable steps to avoid disclosing the identity of the reporting person or any such information referred to in subsection (1), or

(ii) reasonably believes that disclosing the identity of the reporting person or any such information is necessary for the prevention of serious risk to the security of the State, public health, public safety or the environment;

(c) where the disclosure is otherwise required by law.

(3) (a) Where the identity of the reporting person or any other information referred to in subsection (1) is disclosed to another person in accordance with paragraph (a) or (b)(ii) of subsection (2), the reporting person shall be notified, in writing, before their identity or the information concerned is disclosed unless such notification would jeopardise—

(i) the effective investigation of the relevant wrongdoing concerned,

(ii) the prevention of serious risk to the security of the State, public health, public safety or the environment, or

(iii) the prevention of crime or the prosecution of a criminal offence.

(b) A notification under paragraph (a) shall include the reasons for the disclosure referred to in that paragraph.

(4) Where reports are made or transmitted to a prescribed person, the Commissioner or an other suitable person (within the meaning of section 10C or 10D, as the case may be) under this Act that include trade secrets (within the meaning of the European Union (Protection of Trade Secrets) Regulations 2018 (S.I. No. 188 of 2018)), the prescribed person, the Commissioner or such other suitable person shall not use or disclose those trade secrets for any purpose beyond what is necessary for proper follow-up of the disclosure concerned.

(5) A reporting person shall have a right of action in tort against a person who fails to comply with subsection (1).]