Companies Act 2014
Confidentiality of information
956. (1) No person shall disclose, except in accordance with law, information that—
(a) is obtained in performing the functions of the Director, and
(b) has not otherwise come to the notice of members of the public.
(2) Without limiting subsection (1), the persons to whom that subsection applies include the following:
(a) the Director or a former Director;
(b) an officer of the Director.
(3) Nothing in subsection (1) shall prevent the disclosure of information by or under the authority of the Director if, and to the extent that, the Director considers the information is required—
(a) for a purpose or reason specified in section 791(a) to (m),
(b) for the performance by a competent authority (as defined in section 792 ) of a function or functions by that authority, or
(c) for the performance by the Director of a function or functions of the Director.
(4) Nothing in subsection (1) shall prevent the disclosure of information to any member of the Garda Síochána if that information, in the opinion of the Director or an officer of the Director, may relate to the commission of an offence other than an offence under this Act.
(5) A person who contravenes this section shall be guilty of a category 2 offence.
Modifications (not altering text):
Application of section extended (12.03.2015) by Irish Collective Asset-management Vehicles Act 2015 (2/2015), s. 192(2), S.I. No. 85 of 2015; this section commenced (1.06.2015) by Companies Act 2014 (Commencement) Order 2015 (S.I. No. 169 of 2015).
Director of Corporate Enforcement
192.(1) Sections 953, 956 and 957 of the Companies Act 2014 have effect as if references to that Act included this Act.
(2) Without prejudice to the generality of subsection (1), and in addition to the functions under section 949 of the Companies Act 2014 , the Director of Corporate Enforcement may perform the functions conferred on the Director of Corporate Enforcement by this Act and do such acts or things as are necessary or expedient in the performance of those functions.