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Rh :(a) any personal data an organisation would be required or authorised to refuse to disclose if it were contained in personal data requested under section 21;
 * (b) whether information exists, if an organisation in refusing to provide access under section 21 does not indicate whether the information exists;
 * (c) all matters that have been identified as confidential under subsection (3); and
 * (d) all matters relating to the identity of persons furnishing information to the Commission,

that may come to his knowledge in the performance of his functions and discharge of his duties under this Act and shall not communicate any such matter to any person, except in so far as such communication—
 * (i) is necessary for the performance of any such function or discharge of any such duty; or
 * (ii) is lawfully required by any court, or lawfully required or permitted under this Act or any other written law.

(2) Any person who fails to comply with subsection (1) shall be guilty of an offence.

(3) Any person, when furnishing any information to the Commission, may identify information that he claims to be confidential information.

(4) Every claim made under subsection (3) shall be supported by a written statement giving reasons why the information is confidential.

(5) Notwithstanding subsection (1), the Commission may disclose, or authorise any specified person to disclose, any information relating to any matter referred to in subsection (1) in any of the following circumstances:
 * (a) where the consent of the person to whom the information relates has been obtained;
 * (b) if the Commission considers there is evidence of an offence, disclose information relating to the commission of an offence