—(1) Subject to subsection (2) and to any express restriction imposed by or under any other written law, a body or person to whom this section applies may disclose to the Commissioner any information received by that body or person under or for the purposes of any written law, where the disclosure is made by the body or person for the purpose of enabling or assisting the Commissioner to discharge any of his functions.
(2) Subsection (1) shall not have effect in relation to the Comptroller of Income Tax; but the Comptroller may disclose to the Commissioner the following information:
the name and address of any institution which has for any purpose been treated by the Comptroller as established for charitable purposes;
information as to the purposes of an institution and the governing instruments under which it is established or regulated, where the disclosure is made by the Comptroller in order to give or obtain assistance in determining whether the institution ought for any purpose to be treated as established for charitable purposes; and
information with respect to an institution which has for any purpose been treated as so established but which appears to the Comptroller —
to be, or to have been, carrying on activities which are not charitable; or
to be, or to have been, applying any of its funds for purposes which are not charitable.
(3) Subject to subsection (4), the Commissioner may disclose to a body or person to whom this section applies any information received by him under or for the purposes of any written law, where the disclosure is made by the Commissioner —
for any purpose connected with the discharge of his functions; and
for the purpose of enabling or assisting that body or person to discharge any of its or his functions.
(4) Where any information disclosed to the Commissioner under subsection (1) or (2) is so disclosed subject to any express restriction on the disclosure of the information by the Commissioner, the Commissioner’s power of disclosure under subsection (3) shall, in relation to the information, be exercisable by him subject to any such restriction.
(5) This section shall apply to the following bodies and persons:
any Government department;
any statutory authority;
any police officer; and
any other body or person discharging functions of a public nature (including a body or person discharging regulatory functions in relation to any description of activities).
(6) Nothing in this section shall be construed as affecting any power of disclosure exercisable apart from this section.