24. (1) Except in the circumstances specified in subsection (2) a person shall not disclose confidential information obtained by him or her while performing functions—

(a) as a director of the Board or the board of a subsidiary DAC,

(b) as an officer or employee of the Agency or a subsidiary DAC,

(c) as an adviser or consultant to the Agency or a subsidiary DAC or member of the staff of such adviser or consultant,

unless he or she is duly authorised by the Board or, as the case may be, the board of the subsidiary DAC to so do.

(2) Subsection (1) shall not operate to prohibit the disclosure of confidential information by a person referred to in that subsection where—

(a) the Board or the board of any subsidiary DAC authorises the disclosure,

(b) the disclosure is made to the Board or an officer of the Agency or any subsidiary DAC,

(c) the disclosure is made in the performance of functions of the Agency or any subsidiary DAC,

(d) the disclosure is made by or on behalf of the Agency or any subsidiary DAC to the Minister,

(e) the disclosure is made by a person in the circumstances referred to in section 35(2) of the Ethics in Public Office Act 1995,

(f) where the disclosure is a protected disclosure (within the meaning of the Protected Disclosures Act 2014),

(g) the disclosure is made to a member of the Garda Síochána and, in the opinion of the person making the disclosure, the information may relate to the commission of an offence (whether an offence under this Act or not),

(h) the disclosure is made in compliance with a requirement of this Act or is otherwise required by law.

(3) In this section “confidential information” means—

(a) information that is expressed 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 Agency by contractors, consultants or any other person.

(4) Where the Board or, as the case may be, the board of a subsidiary DAC is satisfied that a person has contravened subsection (1), it shall decide the appropriate action (including removal from office or termination of contract) to be taken in relation to that person and may, if it thinks fit, remove that person from office and that person shall then be disqualified for membership of the Board and the board of any subsidiary DAC.