(1) Section 20 of the Companies Act, 1990, is hereby amended by the substitution in subsection (3) for "any such criminal proceedings as are mentioned in section 21(1)(a) or (1)(b)" of "any proceedings for an offence mentioned in section 21(1)(a)".
(2) Section 21 of the Companies Act, 1990, is hereby amended by the substitution for subsection (1) of the following subsection:
"(1) No information, book or document relating to a body which has been obtained under section 19 or 20 shall, without the previous consent in writing of that body, be published or disclosed, except to a competent authority, unless the publication or disclosure is, in the opinion of the Minister, required -
(a) with a view to the investigation or prosecution of any offence, being an offence -
(i) under -
(I) the Companies Acts;
(II) the Central Bank Acts, 1942 to 1998;
(III) the Exchange Control Acts, 1954 to 1986;
(IV) the Insurance Acts, 1909 to 1990;
(V) the Taxes Consolidation Act, 1997; or
(VI) regulation