(1) A person shall not, without the consent of the Pensions Ombudsman, disclose any information obtained by him while performing (or as a result of having performed) duties as a member of the staff of, or an adviser or consultant to, the Pensions Ombudsman.
(2) Nothing in subsection (1) shall prevent the disclosure of information in a report made to the Pensions Ombudsman or by or on behalf of the Pensions Ombudsman to the Minister or by or on behalf of the Pensions Ombudsman under section 139(6).
(3) Notwithstanding subsection (1), the Pensions Ombudsman or a member of his staff may disclose to a member of the Garda Síochána information which, in the opinion of the Pensions Ombudsman or the member of his staff, may relate to the commission of an offence (whether an offence under this Act or not).