25. F8[(1) A person shall not, unless authorised by the competent authority, or by a member of the staff of the competent authority duly authorised in that behalf so to do, or required by law, disclose confidential information obtained by him or her in his or her capacity, or while performing duties as—

(a) a member of the competent authority,

(b) a member of the staff of the competent authority,

(c) an authorised officer,

(d) a person engaged by the competent authority in any other capacity, or

(e) an adjudication officer appointed under the Act of 2002.

(2) Subsection (1) shall not apply to—

(a) a communication made by a member of the competent authority, a member of the staff of the competent authority, an authorised officer, or an adjudication officer in the performance of any of his or her functions under this Act, being a communication the making of which was necessary for the performance by the member, member of the staff of the competent authority, authorised officer or adjudication officer of any such function, or

(b) the disclosure by a member of the competent authority, a member of the staff of the competent authority, an authorised officer or an adjudication officer to any person or body mentioned in paragraphs (a) to (q) of section 24(1) of information which, in the opinion of the member, member of the staff of the competent authority, authorised officer or adjudication officer, may relate to the commission of an offence (whether an offence under this Act or not).]

(3) A person who contravenes subsection (1) commits an offence and shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

(4) Nothing in subsection (1) shall prevent the disclosure of information by means of a report made—

(a) to the F8[competent authority], or

F8[(b) by or on behalf of a competent authority to another competent authority or to the Minister.]

(5) In this section “confidential information” includes—

(a) information that is expressed by the F8[competent authority] to be confidential either as regards particular information or as regards information of a particular class or description, and

(b) proposals of a commercial nature or tenders submitted to the F8[competent authority] by contractors, consultants or any other person.

F9[(6) Nothing in this section shall prevent the disclosure by a person of material in accordance with section 15AX of the Act of 2002.

(7) In this section, "competent authority" has the meaning it has in the Act of 2002.]