182. Information concerning property held in trust.
(1) For the purposes of an investigation into whether a person has committed an arrestable offence a member of the Garda Síochána not below the rank of superintendent may apply to a judge of the High Court for an order for the disclosure of information regarding any trust in which the person may have an interest or with which the person may be otherwise connected.
(2) On such an application the judge, if satisfied -
(a) that there are reasonable grounds for suspecting that a person -
(i) has committed an arrestable offence, and
(ii) has some interest in or other connection with the trust,
(b) that information regarding the trust is required for the purposes of such an investigation, and
(c) that there are reasonable grounds for believing that it is in the public interest that the information should be disclosed for the purposes of the investigation, having regard to the benefit likely to accrue to the investigation and any other relevant circumstances,