(1) A person ("B") commits an offence, subject as follows, if -

(a) B discloses protected information which has been disclosed by a public authority -

(i) as a result of the public authority being a member of a specified anti-fraud organisation; or

(ii) otherwise in accordance with any arrangements made by such an organisation;

(b) the information -

(i) has been so disclosed by the public authority to B; or

(ii) has come into B's possession as a result (whether directly or indirectly) of such a disclosure by the public authority to another person; and

(c) B knows or suspects, or has reasonable grounds for suspecting, that the information is information of the kind mentioned in paragraphs (a) and (b).

(2) Subsection (1) does not apply to a disclosure made by B -