(1) The Authority and a specified body may share information where it is necessary and proportionate for the purpose of the performance of a function of the Authority or the specified body under this Act.

(2) Information shared under subsection (1) between the Authority and the Revenue Commissioners may include information required by the Authority for the performance of its functions under Part 3 or Part 5.

(3) The Authority may share information with an investment management provider or a service provider where it is necessary and proportionate for the performance of its functions under this Act.

(4) The Minister may prescribe -

(a) subject to subsection (1) and (3), specific information that may be shared under those subsections,

(b) the purposes for which the information may be shared under subsection (1) or (3), including the persons with whom the information may be shared, and

(c) subject to subsection (1) and (3), such conditions as the Minister considers appropriate to impose on the sharing of the information.