Information which is held by or on behalf of a permitted person (whether it was obtained before or after the coming into force of this section) may be disclosed to the Lord Advocate in connection with the exercise of any of his functions under Part 3 or to the Scottish Ministers in connection with the exercise of any of their functions under Part 5 or 8.
A disclosure under this section is not to be taken to breach any restriction on the disclosure of information (however imposed).
But nothing in this section authorises the making of a disclosure—
This section does not affect a power to disclose which exists apart from this section.
These are permitted persons—
The Scottish Ministers may by order designate as permitted persons other persons who exercise functions which they believe are of a public nature.
But an order under subsection (6) must specify the functions in respect of which the designation is made.
Information must not be disclosed under this section on behalf of the Commissioners of Inland Revenue or on behalf of the Commissioners of Customs and Excise unless the Commissioners concerned authorise the disclosure.
The power to authorise a disclosure under subsection (8) may be delegated (either generally or for a specified purpose)—