(1) A head may refuse to grant a request under section 7 in relation to a record if, in the opinion of the head, access to it could reasonably be expected to affect adversely -
(a) the security of the State,
(b) the defence of the State,
(c) the international relations of the State,
(d) matters relating to Northern Ireland, or
(e) matters relating to the functions of the Independent Commission for the Location of Victims' Remains (within the meaning of the Criminal Justice (Location of Victims' Remains) Act, 1999).
(2) A head shall refuse to grant a request under section 7 if the record concerned -
(a) contains information -
(i) that was obtained or prepared for the purpose of intelligence in respect of the security or defence of the State, or
(ii) that relates to -
(I) the tactics, strategy or operations of the Defence Forces in or outside the State, or
(II) the detection, prevention, or suppression of activities calculated or tending to undermine the public order or the author