(1) Notwithstanding anything contained in any enactment -
(a) information held by the Board or the Financial Services and Pensions Ombudsman for the purposes of this Act may be transferred by the Board or the Financial Services and Pensions Ombudsman, as the case may be, to the Revenue Commissioners, and
(b) information held by the Revenue Commissioners for the purposes of Chapters 1, 2 and 2A of Part 30 of the Taxes Consolidation Act 1997, relating to occupational pension schemes, trust RACs and PRSAs may be transferred by the Revenue Commissioners to the Board or to the Financial Services and Pensions Ombudsman.
(2) The Board and every other supervisory authority established in the State may exchange among themselves all information which is necessary to enable the Board and each such authority to perform effectively their respective functions of a supervisory nature.
(3) The Board may disclose information relating to occupational pension schemes, trust Retirement Annuity Contracts
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