[(1) This section applies to information (in whatever form)—
(a) relating to the private affairs of an individual, or
(b) relating to any particular business,
that is provided to a body to which this section applies in connection with the exercise of its functions under this Part or [sections 522 to 524 (notification to appropriate audit authority of resignation or removal of auditor), the Statutory Auditors and Third Country Auditors Regulations 2016 or the Audit Regulation].
(2) This section applies to—
(a) a recognised supervisory body,
(b) a recognised qualifying body,
[(c) the competent authority,]
(d) the Independent Supervisor,
(e) the Secretary of State, and
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