Section 51 of the Act of 2010 is amended -
(a) by the substitution of the following subsection for subsection (2):
"(2) It is a defence in any proceedings against a person for an offence under section 49, in relation to a disclosure, for the person to prove that, at the time of the disclosure -
(a) the person was a credit institution or financial institution or a majority-owned subsidiary, or a branch, of a credit institution or financial institution, or made the disclosure on behalf of a credit institution or a financial institution or a majority-owned subsidiary, or a branch, of a credit institution or financial institution,
(b) the disclosure was to a credit institution or a financial institution or a majority-owned subsidiary, or a branch, of a credit institution or financial institution,
(c) the institution to which the disclosure was made was situated in a Member State or a country other than a high-risk third country,
(d) both the institution making the disclosure, or on whose b
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