(1) Notwithstanding section 25 and section 25A, and section 15AV of the Act of 2002, information, which in the opinion of the Commission may relate to the commission of an offence which is not an offence under the relevant statutory provisions, may be disclosed by a member of the staff of the Commission authorised by the Commission to act in that behalf to -

(a) a member of An Garda Síochána,

(b) the Director of Corporate Enforcement,

(c) an officer of the Revenue Commissioners,

(d) the Central Bank of Ireland,

(e) the Commission for Communications Regulation,

(f) the Department of Social Protection,

(g) the Irish Auditing and Accounting Supervisory Authority,

(h) the Broadcasting Authority of Ireland,

(i) the Commission for Aviation Regulation,

(j) the Commission for Energy Regulation,

(k) the Data Protection Commission,

(l) the Environmental Protection Agency,