Section 45, Terrorism Act, 2012

(1) A reporting entity, its officers, employees or agentsor any other person shall not disclose to any person– (a) that a report to the Unit under section 41 or 42 has been or may be made, or further information has been given under subsection (3) of section 41; (b) that the reporting entity has formed a suspicion in relation to a transaction for the purposes of subsection (1) of section 41; (c) that an investigation concerning money laundering, terrorism financing or an unlawful activity is being or has been carried out; or (d) any other information from which the person to whom the information is disclosed could reasonably be expected to infer that a suspicion has been formed or that a report has been or may be made. (2) Subsection (1) shall not apply to disclosures made to– (a) an officer or employee or agent of the reporting entity, for any purpose connected with the performance of that person’s duties; (b) the supervisory authority of the reporting entity, for the purpose of carrying out the supervisory authority’s functions. Supervisory authority or external auditor or Auditor- General to report transactions. Format of reporting. Inapplicability of confidentiality provisions. Prohibition against tipping-off. 52 53 (3) No person referred to in paragraph (b) of subsection (2) to whom disclosure of any information to which that subsection applies has been made, shall disclose that information except to another person of the kind referred to in that subsection, for the purpose of– (a) the performance of the first-mentioned person’s duties; or (b) obtaining legal advice or representation in relation to the matter. (4) No person referred to in paragraph (b) of subsection (2) to whom disclosure of any information to which that subsection applies has been made, shall disclose that information except to a person referred to in that subsection for the purpose of giving legal advice or making representations in relation to the matter. (5) Subject to this Act, nothing in subsections (1) to (4) shall prevent a court, on the application of the competent authority and on proof to the satisfaction of the court that the information is bona fide required for the purposes of any inquiry or trial into or relating to an unlawful activity or money laundering or financing of terrorism from ordering the disclosure of the information referred to in subsection (1). (6) It shall be an offence for the reporting entity or for any person required by it to make the report under sections 41 and 42 or having knowledge of the report to disclose to any person other than a court, competent authority or other person authorised by law that information has been furnished under those sections.