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A2196 (4) Any person who contravenes subsection (1) commits an offence and is liable on summary conviction to a fine at level 4.

42. Disclosure by Authority

(1) Notwithstanding section 41, the Authority may disclose information—
 * (a) in the form of a summary compiled from information provided by persons under this Ordinance if the summary is so compiled as to prevent particulars relating to the business or identity of any such person being ascertained from it;
 * (b) with a view to the institution of, or otherwise for the purposes of, any criminal proceedings or any investigation in Hong Kong;
 * (c) in connection with any civil proceedings to which the Authority is a party;
 * (d) subject to subsection (2), to the Governor, the Financial Secretary, the Secretary for Financial Services or the Commissioner of Inland Revenue, if the Authority reasonably considers that such disclosure is, in relation to a registered scheme, in the interests of the scheme members as a whole;
 * (e) to such bodies as may have been specified for the purpose of this paragraph by the Authority in a notice published in the Gazette if, and only if, the Authority—
 * (i) is satisfied that the information is to be used only for the purposes of disciplinary proceedings regarding a member of that body or for the purpose of considering the institution of such proceedings; and
 * (ii) is of the opinion that such disclosure is desirable or expedient.

(2) The Authority shall not disclose any information to the Commissioner of Inland Revenue under subsection (1)(d) unless the Authority is satisfied that the information is required by the Commissioner for the purpose of assisting him to determine a question or matter which under the Inland Revenue Ordinance (Cap. 112) is for the Commissioner to determine.

(3) Subsection (1)(d) and (e) shall not apply to any information contained in any report referred to in section 7(6)(d).

(4) Where information is disclosed to any body under subsection (1)(e) neither that body, a member of that body nor any person obtaining or receiving the information, whether directly or indirectly, from that body or member, as the case may be, shall disclose the information to any other person without the consent in writing of the Authority.

(5) Any person (including a body or member of that body) who contravenes subsection (4) commits an offence and is liable on summary conviction to a fine at level 4.