65. Disclosure of information

65.—

1. A person shall disclose to the Commissioner or the Appeal Tribunal referred to in section 70, as the case may require, any Information required by the Commissioner or Appeal Tribunal (as the case may be) for the discharge of functions under this Act, unless precluded from such disclosure under any enactment or rule of law.

2. Nothing in subsection (1) shall be construed as requiring an individual to disclose—

(a) anything that tends to incriminate that individual; or

(b) any information protected from disclosure by legal professional privilege.