(1) Any information, book or document relating to a company that has been obtained under any of sections 778 to 780, 783 or 787 may be disclosed to a competent authority without the consent of the company.
(2) For the purposes of subsection (1), a competent authority includes -
(b) a person authorised by the Minister;
(c) an inspector appointed under this Act;
(e) the Minister for Finance;
(f) an officer authorised by the Minister for Finance;
(g) the Revenue Commissioners;
(h) the Supervisory Authority;
(i) any court of competent jurisdiction;
(j) a supervisory authority within the meaning of regulations relating to insurance made under the European Communities Act 1972;
(k) the Central Bank; or
(l) any authority established outside the State in which there are vested -
(i) functions of investigating or prosecuting an offence similar to an offence referred to in section 791(a) or (b);
(ii) functions of assessing the liability of a person in respect
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