http://www.legislation.gov.uk/nia/2008/12/section/24Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 5 241The Commission may disclose any information to any public body or office-holder (in Northern Ireland, in any other part of the United Kingdom or in a country or territory outside the United Kingdom)—afor any purpose connected with the exercise of the Commission's functions, orbfor the purpose of enabling or assisting the public body or office-holder to exercise any functions.2Any person to whom this subsection applies may disclose any information to the Commission for the purpose of enabling or assisting it to exercise any functions.3Subsection (2) applies to—aany Northern Ireland authority,bthe Northern Ireland Assembly Commission,cany district council,dany constable, andeany other public authority whose functions are exercisable only or mainly in or as regards Northern Ireland and relate only or mainly to transferred matters.4In subsection (3)(a) “Northern Ireland authority” means the First Minister, the deputy First Minister, a Northern Ireland Minister or a Northern Ireland department.5A power to disclose information under subsection (1) or (2) is subject to any express restriction imposed by or under any other statutory provision.6Where any information disclosed to the Commission under or for the purposes of any statutory provision is so disclosed subject to any express restriction on the disclosure of the information by the Commission, the Commission's power of disclosure under subsection (1) shall, in relation to the information, be exercisable subject to any such restriction.