21. After Article 441 of the 1986 Order (entry and search of premises) insert—
441A.—(1) A person who makes a relevant disclosure is not liable by reason only of that disclosure in any proceedings relating to a breach of an obligation of confidence.
(2) A relevant disclosure is a disclosure which satisfies each of the following conditions—
(a)it is made to the Department otherwise than in compliance with a requirement under this Part;
(b)it is of a kind that the person making the disclosure could be required to make in pursuance of this Part;
(c)the person who makes the disclosure does so in good faith and in the reasonable belief that the disclosure is capable of assisting the Department for the purposes of the exercise of its functions under this Part;
(d)the information disclosed is not more than is reasonably necessary for the purpose of assisting the Department for the purposes of the exercise of those functions;
(e)the disclosure is not one falling within paragraph (3) or (4).
(3) A disclosure falls within this paragraph if the disclosure is prohibited by virtue of any statutory provision.
(4) A disclosure falls within this paragraph if—
(a)it is made by a person carrying on the business of banking or by a lawyer, and
(b)it involves the disclosure of information in respect of which he owes an obligation of confidence in that capacity.”.