The following section is substituted for section 16 of the Principal Act:

"16.

(1) A person to whom a report is made or transmitted under this Act (in this subsection referred to as 'the first-mentioned person') shall not, without the explicit consent of the reporting person, disclose to another person, other than such persons (including members of staff designated under section 6A, 7A, 10B, 10C, 10D or 10E for the purposes therein stated) as the first-mentioned person reasonably considers may be necessary for the purposes of the receipt or transmission of, or follow-up on, reports as required under this Act, the identity of the reporting person or any information from which the identity of the reporting person may be directly or indirectly deduced.

(2) Subsection (1) shall not apply in the following cases:

(a) where the disclosure is a necessary and proportionate obligation imposed by Union law or the law of the State in the context of investigations or judicial proceedings, including with a view to safeguarding the rights of defence of the person concerned;

(b) where the person to whom the report was made or transmitted -

(i) shows that he or she took all reasonable steps to avoid disclosing the identity of the reporting person or any such information referred to in subsection (1), or