Part 1Charities
Chapter 3Co-operation and information
Sharing information
25Removal of restrictions on disclosure of certain information
1
No obligation as to secrecy or other restriction on disclosure of information however imposed prevents—
a
OSCR from disclosing any information to a designated body for—
i
any purpose connected with the exercise of OSCR’s functions,
ii
the purpose of enabling or assisting that body to exercise any functions,
b
a designated body from disclosing any information to OSCR for the purpose of enabling or assisting OSCR to exercise any functions,
c
a charity trustee of a charity from disclosing any information about that charity to OSCR for the purpose of enabling or assisting OSCR to exercise any functions,
d
any person from disclosing any information to OSCR about any matter in respect of which the person is required or authorised by section 46 to make a report to OSCR, or
e
a relevant financial institution from disclosing any information to OSCR for the purpose of enabling or assisting OSCR to exercise any functions under section 47.
2
The Scottish Ministers may, by order, designate—
a
for the purposes of paragraph (a) of subsection (1), any public body or office-holder in Scotland, in any other part of the United Kingdom or in a country or territory outside the United Kingdom,
b
for the purposes of paragraph (b) of that subsection, any Scottish public authority with mixed functions or no reserved functions,
and references in that subsection to a “designated body” are to be construed accordingly.