(1) Notwithstanding any other law -
(a) the Competition Authority;
(b) a member of the Garda Síochána;
(c) an officer of the Revenue Commissioners;
(d) the Insolvency Service of Ireland;
(e) the Irish Takeover Panel; or
(f) such other authority or other person as may be prescribed;
may disclose to the Director or an officer of the Director information that, in the opinion of the authority or other person disclosing it -
(i) relates to the commission of an offence under this Act or non-compliance otherwise with this Act or with the duties and obligations to which companies and their officers are subject; or
(ii) is information that could materially assist the Director or an officer of the Director in investigating -
(I) whether an offence under this Act has been committed or whether there has been non-compliance otherwise with this Act or with the duties and obligations to which companies and their officers are subject; or
(II) without prejudice to the generality of clause (I), i