Companies Act 2014
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Confidentiality of information | ||
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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. |