24. (1) Notwithstanding any rule of law, information that, in the opinion of a person to whom this section applies, may relate to—

(a) the commission of an offence under this Act, or

(b) the contravention of this Act,

may be disclosed by that person to the Regulator or a member of or a member of staff of the Regulator.

(2) Notwithstanding section 65, the Regulator may provide to a person to whom this section applies any information—

(a) obtained by the Regulator in the performance of its functions, and

(b) that causes the Regulator to suspect that an offence has been committed by any person.

(3) Information provided under subsection (2) may be used by the person to whom it has been provided for the purpose only of the detection, investigation or prosecution of an offence.

(4) Information obtained by the Regulator, in the performance of its functions, that causes it to suspect that an offence under the law of a state (other than the State) has been committed by an AHB, may be provided by the Regulator to a person charged under the law of that state with the detection, investigation or prosecution of offences, if the person to whom the information is provided gives an undertaking, in writing, to the Regulator that the information will be used only for the purpose of the detection, investigation or prosecution of the offence concerned.

(5) In this section “person to whom this section applies” means—

(a) the Garda Síochána,

(b) the Revenue Commissioners,

(c) the Director of Corporate Enforcement,

(d) the Residential Tenancies Board,

(e) the Charities Regulatory Authority,

(f) the Health Information and Quality Authority, or

(g) any other person charged by law with the detection, investigation or prosecution of offences.