132 Confidentiality of information
132 Confidentiality of information

(1)     A person who is or has been the Commissioner, or a member of the Commissioner's staff or an agent of the Commissioner, must not disclose information which—

(a)     has been obtained by, or provided to, the Commissioner in the course of, or for the purposes of, the discharging of the Commissioner's functions,

(b)     relates to an identified or identifiable individual or business, and