the person discloses any matter within subsection (2);

the disclosure is likely to prejudice any investigation that might be conducted following the disclosure referred to in that subsection; and

the information on which the disclosure is based came to the person in the course of a business in the regulated sector.

to a constable,

to an officer of Revenue and Customs,

to a nominated officer, or

to a F2National Crime Agency officer authorised for the purposes of this Part by the Director General of that Agency,

of information that came to that person in the course of a business in the regulated sector.

the person discloses that an investigation into allegations that an offence under this Part has been committed is being contemplated or is being carried out;

the disclosure is likely to prejudice that investigation; and

the information on which the disclosure is based came to the person in the course of a business in the regulated sector.

on summary conviction to imprisonment for a term not exceeding three months, or to a fine not exceeding level 5 on the standard scale, or to both;

on conviction on indictment to imprisonment for a term not exceeding two years, or to a fine, or to both.

section 333B (disclosures within an undertaking or group etc),

section 333C (other permitted disclosures between institutions etc), and

section 333D (other permitted disclosures etc).