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Prohibition of disclosure of confidential information.
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11.—(1) No person shall disclose information available to him by virtue of his being a member of the Commission or an officer or servant of the Commission or through being present at a meeting of the Commission without the consent of—
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(a) in the case of information furnished by the Revenue Commissioners and furnished to them by another person, that other person, and
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(b) in any other case, the person who furnished the information.
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(2) Subsection (1) (b) of this section does not apply to—
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(a) a communication made by a member of the Commission or an officer or servant of the Commission in the execution of his duties under this Act, or
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(b) the disclosure of information in a report of the Commission to the Minister or for the purpose of legal proceedings under this Act.
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(3) If any person contravenes subsection (1) of this section he shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one hundred pounds or, at the discretion of the Court, to imprisonment for a term not exceeding six months or to both the fine and the imprisonment.
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