Charities Act 2009
Provision for security of information. |
70.— (1) Subject to sections 66 and 71 , no book, document or other record obtained under section 68 or 69 shall, without the prior consent of the charitable organisation to which it relates, be disclosed, except to a competent authority, unless the disclosure is required— | |
(a) for the purpose of detecting, investigating or prosecuting an offence, | ||
(b) in the case of a charitable organisation that is a company, for the purposes of proceedings brought by the Director of Corporate Enforcement under the Companies Acts for the winding up of the company, | ||
(c) for the purposes of an application under section 69 (1). | ||
(2) A person who publishes or discloses any information, book or document in contravention of this section shall be guilty of an offence. | ||
(3) In this section “competent authority” means— | ||
(a) the Authority, | ||
(b) the Minister, | ||
(c) a person duly authorised by the Minister for the purposes of this section, | ||
(d) an inspector, | ||
(e) the Minister for Finance, | ||
(f) the Revenue Commissioners, | ||
(g) the Central Bank, or | ||
(h) a court of competent jurisdiction. |