(1) Where a financial institution has information about an account held with the institution and the institution has reasonable grounds for believing that—
(a) the information may be relevant to an investigation of, or the prosecution of, a person for an offence; or
(b) the information would otherwise be of assistance in the enforcement of this Act or any regulations made thereunder,
the institution may give the information to a gazetted officer or the Director of Public Prosecutions.
(2) An action, suit or proceedings does not lie against—
(a) a financial institution; or
(b) an officer, employee or agent of a financial institution acting in the course of the person's employment or agency,
in relation to an action taken by the institution or person under subsection (1).