(1) Section 348 does not prevent a disclosure of confidential information which is—
(a) made for the purpose of facilitating the carrying out of a public function; and
(b) permitted by regulations made by the Treasury under this section.
(2) The regulations may, in particular, make provision permitting the disclosure of confidential information or of confidential information of a prescribed kind—
(a) by prescribed recipients, or recipients of a prescribed description, to any person for the purpose of enabling or assisting the recipient to discharge prescribed public functions;
(b) by prescribed recipients, or recipients of a prescribed description, to prescribed persons,
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