(1) Without prejudice to the generality of section 24(1) and subject to subsections (2) and (4), a person referred to in section 24 (including a person who is or was at any time, an auditor or expert acting on behalf of the Pensions Authority) is bound by the obligation of professional secrecy, and shall not divulge confidential information received by him or her in the course of his or her duties to any person or authority except in summary or aggregate form ensuring that a scheme or trust RAC cannot be identified other than in accordance with that section.
(2) Where a scheme or trust RAC is being wound up, subsection (1) shall not operate to prevent the disclosure of information referred to in that subsection under section 24(3) nor in any civil or criminal proceedings.
(3) Without prejudice to any other provision of this Act and subject to subsections (2) and (4), where the Pensions Authority receives confidential information pursuant to this Part, Part VIB or Part XII or section 15
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