Section 28 of the Principal Act is amended -

(a) by the substitution, in subsection (1), of "that an offence, other than an offence under this Act, has been" for "that an offence has been",

(b) by the insertion of the following subsection after subsection (1):

"(1A) The Authority may provide, to a person specified in paragraph (a), (b), (c), (d) or (e) of subsection (1), any information obtained by it in the performance of its functions that causes the Authority to suspect that an offence under this Act has been committed by a charity trustee or a charitable organisation.",

and

(c) by the substitution, in subsection (2), of "subsection (1) or (1A)" for "subsection (1)".