(1) No person who is or has been the Commissioner, a member of the Commissioner's staff or an agent of the Commissioner shall disclose any information which -
(a) has been obtained by, or furnished to, the Commissioner under or for the purposes of the information Acts,
(b) relates to an identified or identifiable individual or business, and
(c) is not at the time of the disclosure, and has not previously been, available to the public from other sources,
unless the disclosure is made with lawful authority.
(2) For the purposes of subsection (1) a disclosure of information is made with lawful authority only if, and to the extent that -
(a) the disclosure is made with the consent of the individual or of the person for the time being carrying on the business,
(b) the information was provided for the purpose of its being made available to the public (in whatever manner) under any provision of the information Acts,
(c) the disclosure is made for the purposes of, and is necessary for, th