(1) An obligation as to secrecy imposed by statute or otherwise on persons employed in the Inland Revenue Department shall not prevent information relating to the assessment or collection of income tax from being disclosed to the Director where such information relates to the collection of contributions, or the payment of benefit under this Act.
(2) Subsection (1) extends only to disclosure by or under the authority of the Comptroller of Inland Revenue and information which is the subject of disclosure to any person by virtue of the subsection shall not be further disclosed to any person, except where the further disclosure is made—
(a) to a person to whom disclosures could otherwise have been made by or under the authority of the Comptroller of Inland Revenue; or
(b) for the purpose of any proceedings (civil or criminal) in connection with the operations of any enactment relating to the calculation or collection of contributions, or the payment of benefit under this Act.