Cap. 233 Art. 9Non-dissemination of information.

(1) Except for the purpose of any prosecution for an offence against the Act, no information which can be related to an identifiable person and which is obtained under this Act shall be disseminated, shown or communicated to any person or body without the written consent of the individual or his representative.

(2) Notwithstanding the provision of subarticle (1), the Minister may disclose any information provided or obtained under this Act, even where this relates to an identifiable person to any body or authority in Malta responsible for the collection of any tax, and may likewise, on the basis of any agreement with other states which provide for the reciprocal exchange of such information disclose information to similar bodies or authorities in the states: Provided that:

(a) the bodies or authorities to whom the information is disclosed are subject to obligations of secrecy which are equivalent to those applying under the law of Malta; and

(b) an undertaking is obtained from such bodies or authorities that the information provided will only be used for the purposes for which it was requested and will be kept confidential and will not be communicated to anyone who is not employed by the authorities and who is not subject to a similar duty of secrecy in respect of the said information.