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Disclosure of information by Authority where it suspects commission of offence.
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28.— (1) The Authority shall provide any information obtained by it in the performance of its functions that causes the Authority to suspect that an offence has been committed by a charity trustee or a charitable organisation to—
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(a) the Garda Síochána,
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(b) the Revenue Commissioners,
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(c) the Director of Corporate Enforcement,
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(d) the Competition Authority, or
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(e) any other person charged with the detection, investigation or prosecution of offences,
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as may be appropriate, where it is not satisfied that the information has already been reported to a person specified in paragraph (a), (b), (c), (d) or (e).
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(2) Information provided under subsection (1) 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.
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(3) The Authority may provide any information—
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(a) obtained by it in the performance of its functions, and
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(b) that causes it to suspect that an offence under the law of a state (other than the State) has been committed by a charity trustee of a charitable organisation,
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to a person charged under the law of that state with the detection, investigation or prosecution of offences, if the person to whom it is provided gives an undertaking in writing that the information will be used only for the purpose of the detection, investigation or prosecution of the offence concerned.
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